Jarrovian Wealth Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10433059

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		789,709		-
Tangible Assets	5		538		718

			790,247		718
CURRENT ASSETS
Debtors	6	333,039		354,426
Cash at bank and in hand		1,858		67,088

		334,897		421,514
Creditors: Amounts Falling Due Within One Year	7	(434,498 )		(241,795 )

NET CURRENT ASSETS (LIABILITIES)			(99,601 )		179,719

TOTAL ASSETS LESS CURRENT LIABILITIES			690,646		180,437

Creditors: Amounts Falling Due After More Than One Year	8		(69,486 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,435 )		(1,435 )

NET ASSETS			619,725		179,002

CAPITAL AND RESERVES
Called up share capital	10		1,000		175,000
Profit and Loss Account			618,725		4,002

SHAREHOLDERS' FUNDS			619,725		179,002

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Jarrovian Wealth Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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

C M Salacinski

Director

10th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jarrovian Wealth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10433059 . The registered office is Viewpoint Accountants Ltd Saxon House, 27 Duke Street, Chelmsford, Essex, CM1 1HT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors continue to support the activities of the business.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% per annum on reducing balance

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2023: 13)

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Jarrovian Wealth Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	-
Additions	887,545

As at 31 December 2024	887,545

Amortisation
As at 1 January 2024	-
Provided during the period	97,836

As at 31 December 2024	97,836

Net Book Value
As at 31 December 2024	789,709

As at 1 January 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	3,008

As at 31 December 2024	3,008

Depreciation
As at 1 January 2024	2,290
Provided during the period	180

As at 31 December 2024	2,470

Net Book Value
As at 31 December 2024	538

As at 1 January 2024	718

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	250,845	341,800
Other debtors	82,194	12,626

	333,039	354,426

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Jarrovian Wealth Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	23,601	24,858
Bank loans and overdrafts	45,697	-
Amounts owed to group undertakings	-	33,576
Other creditors	254,588	-
Taxation and social security	110,612	183,361

	434,498	241,795

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	69,486	-

9. Secured Creditors

Creditors include trustee loans of £291,450 (2023 - £Nil) which are secured by a floating charge over the client base. These loans during 2024 were assigned from Jarrovian Group Limited.

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,000	175,000

Allotted, called up and fully paid shares		2024		2023
	No.	£	No.	£
Ordinary share capital of £0.0010 each			1,000,000	1,000.00
Ordinary A share capital of £0.0010 each	1	0.001
Ordinary B share capital of £0.0010 each	1	0.001
Ordinary C share capital of £0.0010 each	1	0.001
Ordinary D share capital of £0.0010 each	1	0.001
Ordinary E share capital of £0.0010 each	1	0.001
Ordinary F share capital of £0.0010 each	1	0.001
Ordinary G share capital of £0.0010 each	600,357	600.357
Ordinary H share capital of £0.0010 each	399,637	399.637
Preference share capital of £0.1175 each			1,480,851	173,999.99
	1,000,000	1,000.00	2,480,851	174,999.99

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following: Serviced office £27,822 (2023:£60,460).

12. Related Party Transactions

At the balance sheet date the company was owed £nil (2023: £15) by Jarrovian Planning & Consultancy Ltd a former company of the group and owed £nil (2023: £33,591) to Jarrovian Group Ltd a former parent of the group.

Amounts owed to the directors' at the year end were £8,930 (2023: £nil)

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