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REGISTERED NUMBER: SC597689 (Scotland)












Financial Statements for the Year Ended 30 April 2025

for

JODALU LIMITED

JODALU LIMITED (REGISTERED NUMBER: SC597689)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JODALU LIMITED

Company Information
for the Year Ended 30 April 2025







DIRECTORS: G A Allan
J W Carpenter
C F Lawrence
K J Lawrence





REGISTERED OFFICE: The Blackhorse Inn
84 Murray Street
Montrose
Angus
DD10 8JY





REGISTERED NUMBER: SC597689 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

JODALU LIMITED (REGISTERED NUMBER: SC597689)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 30,000
Tangible assets 5 198,093 198,402
228,093 228,402

CURRENT ASSETS
Stocks 5,800 5,350
Cash at bank and in hand 31,437 22,181
37,237 27,531
CREDITORS
Amounts falling due within one year 6 163,406 173,227
NET CURRENT LIABILITIES (126,169 ) (145,696 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,924

82,706

PROVISIONS FOR LIABILITIES 176 235
NET ASSETS 101,748 82,471

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 101,744 82,467
101,748 82,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

JODALU LIMITED (REGISTERED NUMBER: SC597689)

Balance Sheet - continued
30 April 2025


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 & Loss Account 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:




K J Lawrence - Director C F Lawrence - Director




G A Allan - Director J W Carpenter - Director


JODALU LIMITED (REGISTERED NUMBER: SC597689)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Jodalu 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is not being amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet 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.

JODALU LIMITED (REGISTERED NUMBER: SC597689)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 30,000
NET BOOK VALUE
At 30 April 2025 30,000
At 30 April 2024 30,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings Totals
£    £    £    £   
COST
At 1 May 2024
and 30 April 2025 176,589 20,577 4,974 202,140
DEPRECIATION
At 1 May 2024 - - 3,738 3,738
Charge for year - - 309 309
At 30 April 2025 - - 4,047 4,047
NET BOOK VALUE
At 30 April 2025 176,589 20,577 927 198,093
At 30 April 2024 176,589 20,577 1,236 198,402

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 4,338 1,672
Taxation and social security 8,567 6,997
Other creditors 150,501 164,558
163,406 173,227

JODALU LIMITED (REGISTERED NUMBER: SC597689)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

7. RELATED PARTY DISCLOSURES

The company was under control of G A Allan, J W Carpenter, K J Lawrence and C F Lawrence throughout the current and previous year.

During the year the company repaid director, G A Allan, net amounts totalling £4,688. As at 30 April 2025, included within other creditors, is a balance outstanding due to the director of £33,607 (2024 - £38,295).

During the year the company repaid director, J W Carpenter, net amounts totalling £4,688. As at 30 April 2024, included within other creditors, is a balance outstanding due to the director of £49,690 (2024 - £54,378).

During the year the company repaid directors, K J Lawrence and C F Lawrence, net amounts totalling £4,688. As at 30 April 2025, included within other creditors, is a balance outstanding due to the directors of £66,106 (2024 - £70,794).

No interest was paid on the funds advanced to the company.