REGISTERED NUMBER: 02379467 (England and Wales)

JACKSON (INTERNATIONAL) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W J Jackson

N N Jackman-Smith

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

02379467 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

38,169

340

Investment property

6

151,999

-

190,168

340

CURRENT ASSETS

Debtors

7

17,871

6,824

Investments

8

2,340

-

Cash at bank

29,391

-

49,602

6,824

CREDITORS

Amounts falling due within one year

9

285,260

60,482

NET CURRENT LIABILITIES

(235,658

)

(53,658

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(45,490

)

(53,318

)

PROVISIONS FOR LIABILITIES

1,337

65

NET LIABILITIES

(46,827

)

(53,383

)

CAPITAL AND RESERVES

Called up share capital

10

3,340

1,000

Non-distributable reserve

11

3,107

-

Retained earnings

11

(53,274

)

(54,383

)

SHAREHOLDERS' FUNDS

(46,827

)

(53,383

)

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.

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 2 October 2025 and were signed on its behalf by:

W J Jackson - Director

1.	STATUTORY INFORMATION

Jackson (International) 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.

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 as modified by the revaluation of certain assets.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Restructuring fees have been fully amortised in the current year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Office and computer equipment

-

33% on cost and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

8,401

At 31 March 2025

8,401

AMORTISATION

Charge for year

8,401

At 31 March 2025

8,401

NET BOOK VALUE

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Office

and

Freehold

computer

property

equipment

Totals

£

£

£

COST

At 1 April 2024

-

2,635

2,635

Additions

36,964

1,399

38,363

At 31 March 2025

36,964

4,034

40,998

DEPRECIATION

At 1 April 2024

-

2,295

2,295

Charge for year

-

534

534

At 31 March 2025

-

2,829

2,829

NET BOOK VALUE

At 31 March 2025

36,964

1,205

38,169

At 31 March 2024

-

340

340

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

147,857

Revaluations

4,142

At 31 March 2025

151,999

NET BOOK VALUE

At 31 March 2025

151,999

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

4,142

Cost

147,857

151,999

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

147,857

-

Investment property was valued on an open market basis on 4 September 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,800

-

Directors' current accounts

6,683

6,679

Prepayments

6,388

145

17,871

6,824

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investment in subsidiaries

2,340

-

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9,208

Trade creditors

5,576

189

Loans to related companies

270,391

45,693

Tax

2,119

4,417

Social security and other taxes

1,579

-

Pension

185

-

VAT

4,231

225

Directors' current accounts

312

-

Accruals and deferred income

867

750

285,260

60,482

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

1,755

Ordinary A

£1

1,755

-

585

Ordinary B

£1

585

-

3,340

1,000

The following shares were issued during the year for cash at par :

1,755 Ordinary A shares of £1

585 Ordinary B shares of £1

11.

RESERVES

Retained

Non-distributable

earnings

reserve

Totals

£

£

£

At 1 April 2024

(54,383

)

-

(54,383

)

Profit for the year

4,216

4,216

Transfer

(3,107

)

3,107

-

At 31 March 2025

(53,274

)

3,107

(50,167

)

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

W J Jackson

Balance outstanding at start of year

6,679

(4,006

)

Amounts advanced

316

10,685

Amounts repaid

(312

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,683

6,679

13.	RELATED PARTY DISCLOSURES