Company registration number 02167938 (England and Wales)
JARABOSKY UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
JARABOSKY UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JARABOSKY UK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55,775
74,366
Current assets
Stocks
6,427
6,325
Debtors
4
109,434
110,256
Cash at bank and in hand
107,949
104,183
223,810
220,764
Creditors: amounts falling due within one year
5
(163,993)
(191,485)
Net current assets
59,817
29,279
Total assets less current liabilities
115,592
103,645
Provisions for liabilities
(10,597)
(14,130)
Net assets
104,995
89,515
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
104,993
89,513
Total equity
104,995
89,515

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 September 2025
M Douglas
Director
Company registration number 02167938 (England and Wales)
JARABOSKY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Jarabosky UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradley Mills, Little Bradley, Greetland, Halifax, HX4 8BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost o f assets less their residual values over their useful lives on the following bas e s:

Plant and machinery
25% reducing balance basis
Fixtures, fittings & equipment
25% reducing balance basis
Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

JARABOSKY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
213,694
53,347
33,730
300,771
Depreciation and impairment
At 1 April 2024
168,698
27,394
30,313
226,405
Depreciation charged in the year
11,249
6,488
854
18,591
At 31 March 2025
179,947
33,882
31,167
244,996
Carrying amount
At 31 March 2025
33,747
19,465
2,563
55,775
At 31 March 2024
44,996
25,953
3,417
74,366
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
822
Amounts owed by group undertakings
109,434
109,434
109,434
110,256
JARABOSKY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,064
32,936
Corporation tax
7,164
11,815
Other taxation and social security
13,733
5,256
Other creditors
139,311
139,311
Accruals and deferred income
2,721
2,167
163,993
191,485
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary shares of £1 each
1
1
1 Ordinary A shares of £1 each
1
1
2
2
7
Company information

Jarabosky UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradley Mills, Little Bradley, Greetland, Halifax, HX4 8BH.

8
Parent company

The ultimate parent company is Douglas Transport (Yorkshire) Limited, a company registered in England and Wales whose Registered Office is Bradley Mills, Little Bradley, Greetland, Halifax, HX4 8BH.

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