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REGISTERED NUMBER: 13084112 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 January 2025

for

JAIL HOLDINGS LIMITED

JAIL HOLDINGS LIMITED (REGISTERED NUMBER: 13084112)

Contents of the Financial Statements
for the year ended 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAIL HOLDINGS LIMITED

Company Information
for the year ended 31 January 2025







Director: J M Randle





Registered office: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





Registered number: 13084112 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

JAIL HOLDINGS LIMITED (REGISTERED NUMBER: 13084112)

Balance Sheet
31 January 2025

2025 2024
Notes £ £ £ £
Fixed assets
Investments 4 1,330,127 1,330,127

Current assets
Debtors 5 656 1,177

Creditors
Amounts falling due within one year 6 674,213 672,054
Net current liabilities (673,557 ) (670,877 )
Total assets less current liabilities 656,570 659,250

Capital and reserves
Called up share capital 7 100 100
Retained earnings 656,470 659,150
Shareholders' funds 656,570 659,250

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2025 and were signed by:





J M Randle - Director


JAIL HOLDINGS LIMITED (REGISTERED NUMBER: 13084112)

Notes to the Financial Statements
for the year ended 31 January 2025


1. Statutory information

Jail Holdings Limited 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.

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.

Preparation of consolidated financial statements
The financial statements contain information about Jail Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.


JAIL HOLDINGS LIMITED (REGISTERED NUMBER: 13084112)

Notes to the Financial Statements - continued
for the year ended 31 January 2025


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

3. Employees and directors

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

4. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 February 2024
and 31 January 2025 1,330,127
Net book value
At 31 January 2025 1,330,127
At 31 January 2024 1,330,127

5. Debtors: amounts falling due within one year
2025 2024
£ £
Other debtors 656 1,177

6. Creditors: amounts falling due within one year
2025 2024
£ £
Amounts owed to group undertakings 663,790 607,744
Other creditors 10,423 64,310
674,213 672,054

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary £1 100 100

8. Related party disclosures

The company has taken advantage of exemptions within Financial Reporting Standard 102 (Section 1A) in
respect of transactions with wholly owned group undertakings.