2024-10-01 2025-09-30 2025-09-30 false 05559183 Jagged Lakes Ltd 2025-10-14 99999 false iso4217:GBP xbrli:pure 05559183 2024-09-30 05559183 2025-09-30 05559183 2024-10-01 2025-09-30 05559183 2023-09-30 05559183 2024-09-30 05559183 2023-10-01 2024-09-30 05559183 bus:SmallEntities 2024-10-01 2025-09-30 05559183 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05559183 bus:FullAccounts 2024-10-01 2025-09-30 05559183 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05559183 core:WithinOneYear 2025-09-30 05559183 core:AfterOneYear 2025-09-30 05559183 core:WithinOneYear 2024-09-30 05559183 core:AfterOneYear 2024-09-30 05559183 core:ShareCapital 2025-09-30 05559183 core:SharePremium 2025-09-30 05559183 core:RevaluationReserve 2025-09-30 05559183 core:OtherReservesSubtotal 2025-09-30 05559183 core:RetainedEarningsAccumulatedLosses 2025-09-30 05559183 core:ShareCapital 2024-09-30 05559183 core:SharePremium 2024-09-30 05559183 core:RevaluationReserve 2024-09-30 05559183 core:OtherReservesSubtotal 2024-09-30 05559183 core:RetainedEarningsAccumulatedLosses 2024-09-30 05559183 core:LandBuildings 2025-09-30 05559183 core:PlantMachinery 2025-09-30 05559183 core:Vehicles 2025-09-30 05559183 core:FurnitureFittings 2025-09-30 05559183 core:OfficeEquipment 2025-09-30 05559183 core:NetGoodwill 2025-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 05559183 core:ListedExchangeTraded 2025-09-30 05559183 core:UnlistedNon-exchangeTraded 2025-09-30 05559183 core:LandBuildings 2024-09-30 05559183 core:PlantMachinery 2024-09-30 05559183 core:Vehicles 2024-09-30 05559183 core:FurnitureFittings 2024-09-30 05559183 core:OfficeEquipment 2024-09-30 05559183 core:NetGoodwill 2024-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 05559183 core:ListedExchangeTraded 2024-09-30 05559183 core:UnlistedNon-exchangeTraded 2024-09-30 05559183 core:LandBuildings 2024-10-01 2025-09-30 05559183 core:PlantMachinery 2024-10-01 2025-09-30 05559183 core:Vehicles 2024-10-01 2025-09-30 05559183 core:FurnitureFittings 2024-10-01 2025-09-30 05559183 core:OfficeEquipment 2024-10-01 2025-09-30 05559183 core:NetGoodwill 2024-10-01 2025-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 05559183 core:ListedExchangeTraded 2024-10-01 2025-09-30 05559183 core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 05559183 core:MoreThanFiveYears 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments 2025-09-30 05559183 core:Non-currentFinancialInstruments 2024-09-30 05559183 dpl:CostSales 2024-10-01 2025-09-30 05559183 dpl:DistributionCosts 2024-10-01 2025-09-30 05559183 core:LandBuildings 2024-10-01 2025-09-30 05559183 core:PlantMachinery 2024-10-01 2025-09-30 05559183 core:Vehicles 2024-10-01 2025-09-30 05559183 core:FurnitureFittings 2024-10-01 2025-09-30 05559183 core:OfficeEquipment 2024-10-01 2025-09-30 05559183 dpl:AdministrativeExpenses 2024-10-01 2025-09-30 05559183 core:NetGoodwill 2024-10-01 2025-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 05559183 dpl:GroupUndertakings 2024-10-01 2025-09-30 05559183 dpl:ParticipatingInterests 2024-10-01 2025-09-30 05559183 dpl:GroupUndertakings core:ListedExchangeTraded 2024-10-01 2025-09-30 05559183 core:ListedExchangeTraded 2024-10-01 2025-09-30 05559183 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 05559183 core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 05559183 dpl:CostSales 2023-10-01 2024-09-30 05559183 dpl:DistributionCosts 2023-10-01 2024-09-30 05559183 core:LandBuildings 2023-10-01 2024-09-30 05559183 core:PlantMachinery 2023-10-01 2024-09-30 05559183 core:Vehicles 2023-10-01 2024-09-30 05559183 core:FurnitureFittings 2023-10-01 2024-09-30 05559183 core:OfficeEquipment 2023-10-01 2024-09-30 05559183 dpl:AdministrativeExpenses 2023-10-01 2024-09-30 05559183 core:NetGoodwill 2023-10-01 2024-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2023-10-01 2024-09-30 05559183 dpl:GroupUndertakings 2023-10-01 2024-09-30 05559183 dpl:ParticipatingInterests 2023-10-01 2024-09-30 05559183 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 05559183 core:ListedExchangeTraded 2023-10-01 2024-09-30 05559183 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 05559183 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 05559183 core:NetGoodwill 2025-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 05559183 core:LandBuildings 2025-09-30 05559183 core:PlantMachinery 2025-09-30 05559183 core:Vehicles 2025-09-30 05559183 core:FurnitureFittings 2025-09-30 05559183 core:OfficeEquipment 2025-09-30 05559183 core:AfterOneYear 2025-09-30 05559183 core:WithinOneYear 2025-09-30 05559183 core:ListedExchangeTraded 2025-09-30 05559183 core:UnlistedNon-exchangeTraded 2025-09-30 05559183 core:ShareCapital 2025-09-30 05559183 core:SharePremium 2025-09-30 05559183 core:RevaluationReserve 2025-09-30 05559183 core:OtherReservesSubtotal 2025-09-30 05559183 core:RetainedEarningsAccumulatedLosses 2025-09-30 05559183 core:NetGoodwill 2024-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 05559183 core:LandBuildings 2024-09-30 05559183 core:PlantMachinery 2024-09-30 05559183 core:Vehicles 2024-09-30 05559183 core:FurnitureFittings 2024-09-30 05559183 core:OfficeEquipment 2024-09-30 05559183 core:AfterOneYear 2024-09-30 05559183 core:WithinOneYear 2024-09-30 05559183 core:ListedExchangeTraded 2024-09-30 05559183 core:UnlistedNon-exchangeTraded 2024-09-30 05559183 core:ShareCapital 2024-09-30 05559183 core:SharePremium 2024-09-30 05559183 core:RevaluationReserve 2024-09-30 05559183 core:OtherReservesSubtotal 2024-09-30 05559183 core:RetainedEarningsAccumulatedLosses 2024-09-30 05559183 core:NetGoodwill 2023-09-30 05559183 core:IntangibleAssetsOtherThanGoodwill 2023-09-30 05559183 core:LandBuildings 2023-09-30 05559183 core:PlantMachinery 2023-09-30 05559183 core:Vehicles 2023-09-30 05559183 core:FurnitureFittings 2023-09-30 05559183 core:OfficeEquipment 2023-09-30 05559183 core:AfterOneYear 2023-09-30 05559183 core:WithinOneYear 2023-09-30 05559183 core:ListedExchangeTraded 2023-09-30 05559183 core:UnlistedNon-exchangeTraded 2023-09-30 05559183 core:ShareCapital 2023-09-30 05559183 core:SharePremium 2023-09-30 05559183 core:RevaluationReserve 2023-09-30 05559183 core:OtherReservesSubtotal 2023-09-30 05559183 core:RetainedEarningsAccumulatedLosses 2023-09-30 05559183 core:AfterOneYear 2024-10-01 2025-09-30 05559183 core:WithinOneYear 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:CostValuation 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 05559183 core:Non-currentFinancialInstruments core:CostValuation 2025-09-30 05559183 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-09-30 05559183 core:Non-currentFinancialInstruments core:CostValuation 2024-09-30 05559183 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 05559183 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 05559183 bus:Director1 2024-10-01 2025-09-30

Jagged Lakes Ltd

Registered Number
05559183
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

Jagged Lakes Ltd
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Ronald James Kenyon

Company Secretary | Ann Christine Kenyon

Registered Address | 31 White Ox Way
| Penrith
| CA11 8QP

Registered Number | 05559183 (England and Wales)

Jagged Lakes Ltd
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 6,836 |  |  |  | 725 |  |
Debtors | 4 | 532 |  |  |  | - |  |
Cash at bank and on hand |  | 117 |  |  |  | 100 |  |
|  | 7,485 |  |  |  | 825 |  |
Creditors amounts falling due within one year | 5 | (7,605) |  |  |  | (1,493) |  |
Net current assets (liabilities) |  |  |  | (120) |  |  |  | (668)
Total assets less current liabilities |  |  |  | (120) |  |  |  | (668)
Net assets |  |  |  | (120) |  |  |  | (668)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (121) |  |  |  | (669)
Shareholders' funds |  |  |  | (120) |  |  |  | (668)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 October 2025, and are signed on its behalf by:
Ronald James Kenyon Director Registered Company No. 05559183

Jagged Lakes Ltd
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 6,836 |  | 725
| Total | 6,836 |  | 725

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 532 |  | -
| Total | 532 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 7,305 |  | 1,193
| Accrued liabilities and deferred income | 300 |  | 300
| Total | 7,605 |  | 1,493