REGISTERED NUMBER: 10406206 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jayan Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr V Pokar

Mrs R V Pokar

REGISTERED OFFICE:

Suite 3

Falcon Court Business Centre

College Road

Maidstone

Kent

ME15 6TF

REGISTERED NUMBER:

10406206 (England and Wales)

ACCOUNTANTS:

Skyfire Accountancy Ltd

The Old Rectory

Springhead Road

Northfleet

Kent

DA11 8HN

FIXED ASSETS

Tangible assets

5

16,164

72,067

CURRENT ASSETS

Stocks

1,233,882

1,119,974

Debtors

761,601

1,312,852

Cash at bank and in hand

2,272

9,280

1,997,755

2,442,106

CREDITORS

Amounts falling due within one year

1,368,902

2,466,657

NET CURRENT ASSETS/(LIABILITIES)

628,853

(24,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

645,017

47,516

CREDITORS

Amounts falling due after more than one year

6

454,057

464,128

NET ASSETS/(LIABILITIES)

190,960

(416,612

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

190,860

(416,712

)

SHAREHOLDERS' FUNDS

190,960

(416,612

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mr V Pokar - Director

1.	STATUTORY INFORMATION

Jayan Limited 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Income comprises the fair value of the consideration received for the rendering of services in the ordinary course of the company's activities. Income is presented, net of value-added tax, rebates and discounts.

Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Rental income from operating leases (net of any incentives given to the lessees) is recognised when the right to receive payment is established.

Dividend income is recognised when the right to receive payment is established.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

231,194

Disposals

(152,851

)

At 31 March 2025

78,343

DEPRECIATION

At 1 April 2024

159,127

Charge for year

7,540

Eliminated on disposal

(104,488

)

At 31 March 2025

62,179

NET BOOK VALUE

At 31 March 2025

16,164

At 31 March 2024

72,067

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

168,791

Disposals

(152,851

)

Transfer to ownership

(15,940

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

116,645

Eliminated on disposal

(104,488

)

At 31 March 2025

12,157

NET BOOK VALUE

At 31 March 2025

(12,157

)

At 31 March 2024

52,146

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.25

31.3.24

£

£

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

452,390

452,461

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Mortgage

452,390

452,461

The mortgage is secured against the property included within work in progress.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

During the period the company repaid £457,598 of a loan from a director. At the end of the period the amount owed to directors was £58,114 (2024: £515,712). The loan is included within creditors due within one year, is made free of interest and is repayable on demand.

During the period the company received repayment of a loan of £550,000 to companies under common control. At the end of the period the amount owed by companies under common control was £760,000 (2024: £1,310,000). The balance is included within debtors due within one year, is free of interest and is repayable on demand.

During the period the company repaid £5,000 and borrowed £54,444 from companies under common control. £650,000 of a loan from a company under common control was written off during the period. At the end of the period the amount owed to companies under common control was £1,268,827 (2024: £1,869,383). The balance is included within creditors due within one year, is free of interest and is repayable on demand.