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REGISTERED NUMBER: SC706522 (Scotland)













Jamawal Two Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025






Jamawal Two Limited (Registered number: SC706522)

Contents of the Financial Statements
for the Year Ended 31 January 2025










Page

Company information 1

Statement of financial position 2

Notes to the financial statements 3


Jamawal Two Limited

Company Information
for the Year Ended 31 January 2025







Directors: Mr R M Walker
Mrs V Walker





Registered office: 5 Cunning Park Drive
Doonfoot
Ayr
KA7 4DT





Registered number: SC706522 (Scotland)





Accountants: Wylie Ruddell
Chartered Accountants
Armagh Business Centre
2 Loughgall Road
Armagh
BT61 7NH

Jamawal Two Limited (Registered number: SC706522)

Statement of Financial Position
31 January 2025

2025 2024
Notes £ £
Fixed assets
Investments 4 100,000 -

Current assets
Cash at bank and in hand 247,451 388,687
Total assets less current liabilities 347,451 388,687

Capital and reserves
Called up share capital 5 2 1
Retained earnings 347,449 388,686
Shareholders' funds 347,451 388,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





Mr R M Walker - Director


Jamawal Two Limited (Registered number: SC706522)

Notes to the Financial Statements
for the Year Ended 31 January 2025


1. Statutory information

Jamawal Two Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Employees and directors

The average number of employees during the year was 2 (2024 - 1 ) .

Jamawal Two Limited (Registered number: SC706522)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


4. Fixed asset investments
Other
investments
£
Cost
Additions 100,000
At 31 January 2025 100,000
Net book value
At 31 January 2025 100,000

5. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
2 Ordinary Shares 1 2 1