REGISTERED NUMBER: 10817696 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

JARJOURA CONSULTANCY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

G Jarjoura

A S Kounnis

REGISTERED OFFICE:

1 Kings Avenue

London

N21 3NA

REGISTERED NUMBER:

10817696 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

London

N21 3NA

FIXED ASSETS

Investments

4

550,000

-

CURRENT ASSETS

Debtors

5

339,853

677,739

Cash at bank

19,303

257,312

359,156

935,051

CREDITORS

Amounts falling due within one year

6

812,082

549,292

NET CURRENT (LIABILITIES)/ASSETS

(452,926

)

385,759

TOTAL ASSETS LESS CURRENT LIABILITIES

97,074

385,759

CREDITORS

Amounts falling due after more than one year

7

21,583

32,879

NET ASSETS

75,491

352,880

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

75,485

352,874

75,491

352,880

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 23 September 2025 and were signed on its behalf by:

A S Kounnis - Director

1.	STATUTORY INFORMATION

Jarjoura Consultancy Ltd 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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

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

Investments in associates

Investments in associates are measured at cost less accumulated impairment losses. Cost includes the fair value of the consideration given.

If there is an indication that an investment in a associates has suffered impairment, the carrying amount is reviewed and, if necessary, adjusted to reflect the revised recoverable amount. Impairment losses and reversals of impairment losses are recognised in profit or loss in the period in which they occur.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 statement of financial position date.

Deferred tax

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

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 3 (2023 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

Additions

550,000

At 30 June 2024

550,000

NET BOOK VALUE

At 30 June 2024

550,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

339,853

677,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Amounts owed to connected companies

199,219

-

Taxation and social security

152,367

97,592

Other creditors

450,496

441,700

812,082

549,292

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

21,583

32,879

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024

2023

£

£

G Jarjoura

Balance outstanding at start of year

16,028

(218

)

Amounts advanced

93,525

17,732

Amounts repaid

(40,428

)

(1,486

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,125

16,028

A S Kounnis

Balance outstanding at start of year

-

(1,376

)

Amounts advanced

65,337

2,746

Amounts repaid

-

(1,370

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,337

-

During the year, an interest of £2,067 has been charged on the overdrawn balance at an official rate of interest of 2.25%.

9.	RELATED PARTY DISCLOSURES