JACH Holdings Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12997306

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,001		1,001

			1,001		1,001
CURRENT ASSETS
Debtors	5	643,356		479,987
Cash at bank and in hand		170		580

		643,526		480,567
Creditors: Amounts Falling Due Within One Year	6	(642,901 )		(480,458 )

NET CURRENT ASSETS (LIABILITIES)			625		109

TOTAL ASSETS LESS CURRENT LIABILITIES			1,626		1,110

NET ASSETS			1,626		1,110

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			626		110

SHAREHOLDERS' FUNDS			1,626		1,110

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D T Jump

Director

8 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

JACH Holdings Limited is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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.

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 presented unless otherwise stated.

2.2. 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 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.

2.3. Preparation of consolidated financial statements

The financial statements contain information about JACH 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.

2.4. Investments in subsidaries

Investments in subsidiary undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Investments

	Subsidiaries
	£
Cost
As at 1 March 2024	1,001

As at 28 February 2025	1,001

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	1,001

As at 1 March 2024	1,001

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JACH Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Directors' loan accounts	493,118	384,851
Due after more than one year
Corporation tax recoverable assets	150,238	95,136

	643,356	479,987

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	115,548	69,193
Accruals and deferred income	1,841	1,753
Amounts owed to group undertakings	525,512	409,512

	642,901	480,458

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
550 Ordinary A shares of £ 1.00 each	550	550
175 Ordinary B shares of £ 1.00 each	175	175
175 Ordinary C shares of £ 1.00 each	175	175
100 Ordinary D shares of £ 1.00 each	100	100

	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Dean Harris	46,717	23,023	10,000	-	59,740
Mr Dean Jump	72,473	36,587	17,500	-	91,560
Mr Jonathan Cutler	201,698	119,847	55,000	-	266,545
Mr Daniel Ashcroft	63,963	28,810	(17,500 )	-	75,273

Interest of 2.25% (2023 2.25%) has been levied on the advances to the directors. The balances are repayable on demand.

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