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REGISTERED NUMBER: 04610829 (England and Wales)















Jayro Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






Jayro Limited (Registered number: 04610829)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Jayro Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: R Hill
Mrs J M Hill





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 3 Castle Road
Whitstable
Kent
CT5 2DX





REGISTERED NUMBER: 04610829 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Jayro Limited (Registered number: 04610829)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 745,000 745,000

CURRENT ASSETS
Cash at bank 24,638 12,126

CREDITORS
Amounts falling due within one year 5 381,001 385,491
NET CURRENT LIABILITIES (356,363 ) (373,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES 388,637 371,635

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 118,035 118,035
Retained earnings 270,600 253,598
SHAREHOLDERS' FUNDS 388,637 371,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:





R Hill - Director


Jayro Limited (Registered number: 04610829)

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

1. STATUTORY INFORMATION

Jayro 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 as modified by the revaluation of certain assets.

Income recognition
Turnover represents rent receivable.

Investment property
Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

[NB: A small entity may take advantage of the transitional exemptions in 35.10 (c) or (d) to include fair value or revaluation as deemed cost. This is only going to be relevant if the property is being included at cost, on the basis that fair value cannot be measured reliably.]

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

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

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

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

3. EMPLOYEES AND DIRECTORS

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

Jayro Limited (Registered number: 04610829)

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 745,000
NET BOOK VALUE
At 31 December 2024 745,000
At 31 December 2023 745,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2024 745,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 4,223 6,030
Other creditors 376,778 379,461
381,001 385,491