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REGISTERED NUMBER: 13715082 (England and Wales)













Financial Statements

for the Year Ended 31 December 2024

for

Jenga Investment Partners Ltd

Jenga Investment Partners Ltd (Registered number: 13715082)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jenga Investment Partners Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: O O Eyesan
A Joshi





REGISTERED OFFICE: 124 Goswell Road
London
EC1V 7DP





REGISTERED NUMBER: 13715082 (England and Wales)





AUDITORS: Anderson Barrowcliff Limited
Statutory Auditors
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX

Jenga Investment Partners Ltd (Registered number: 13715082)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 68,246 -

CURRENT ASSETS
Debtors 5 3,914 96,889
Cash at bank 22,087 36,016
26,001 132,905
CREDITORS
Amounts falling due within one year 6 7,250 114,285
NET CURRENT ASSETS 18,751 18,620
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,997

18,620

CAPITAL AND RESERVES
Called up share capital 7 314,000 214,000
Retained earnings (227,003 ) (195,380 )
SHAREHOLDERS' FUNDS 86,997 18,620

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





O O Eyesan - Director


Jenga Investment Partners Ltd (Registered number: 13715082)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Jenga Investment Partners Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page on page 1.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net fees earned on managed funds. Credit is taken for fees in the period to which the fee relates.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors and creditors receivable/ payable
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
Additions 78,353
Revaluations (10,107 )
At 31 December 2024 68,246
NET BOOK VALUE
At 31 December 2024 68,246

Jenga Investment Partners Ltd (Registered number: 13715082)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. FIXED ASSET INVESTMENTS - continued

The company has investments of $100,000 (USD) in Jenga Global Master Fund, a secondary market Cayman investment fund. The company acts as sub-advisor to a portfolio of the fund.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,264 2,451
Other debtors - 93,367
Social security and other tax 650 1,071
3,914 96,889

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors - 37,401
Directors' current accounts 5,000 74,634
Accrued expenses 2,250 2,250
7,250 114,285

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
314,000 Ordinary £1 314,000 214,000

100,000 Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Shawcross FCA (Senior Statutory Auditor)
for and on behalf of Anderson Barrowcliff Limited

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company received £48,304 from its directors (2023 - £36,474). During the year no amounts were repaid and £117,938 was written off leaving an amount owed to the directors of £5,000 (2023 - £74,634). Amounts written off are included in other operating income.