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JACOBY MANAGEMENT LTD

Registered Number
07476003
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

JACOBY MANAGEMENT LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BOLTON, Paul Reginald
BOLTON, Susan Ronda

Company Secretary

BOLTON, Susan Ronda

Registered Address

The Milking Parlour Hurst Farm
Dairy Lane
Crockham Hill
TN8 6RA

Registered Number

07476003 (England and Wales)
JACOBY MANAGEMENT LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets426,83230,278
Investments52,049,0002,073,000
2,075,8322,103,278
Current assets
Debtors677411,563
Cash at bank and on hand675,606501,841
676,380513,404
Creditors amounts falling due within one year(85,887)(123,501)
Net current assets (liabilities)590,493389,903
Total assets less current liabilities2,666,3252,493,181
Provisions for liabilities(75,576)(80,136)
Net assets2,590,7492,413,045
Capital and reserves
Called up share capital120100
Profit and loss account2,590,6292,412,945
Shareholders' funds2,590,7492,413,045
The financial statements were approved and authorised for issue by the Board of Directors on 30 June 2025, and are signed on its behalf by:
BOLTON, Paul Reginald
Director
BOLTON, Susan Ronda
Director

Registered Company No. 07476003
JACOBY MANAGEMENT LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year22
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2444,999
Disposals(5,236)
At 31 December 2439,763
Depreciation and impairment
At 01 January 2414,721
Charge for year3,291
On disposals(5,081)
At 31 December 2412,931
Net book value
At 31 December 2426,832
At 31 December 2330,278
5.Fixed asset investments

Total

£
Cost or valuation
At 01 January 242,073,000
Revaluations(24,000)
At 31 December 242,049,000
Net book value
At 31 December 242,049,000
At 31 December 232,073,000
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1333,246
Other debtors6418,317
Total77411,563
7.Share capital
100 unit of £1 Ordinary shares, 10 units of £1 A Ordinary shares and 10 unites of £1 B ordinary shares, called up and fully paid.