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Registration number: SC035028

Jamail Limited
Unaudited Filleted Financial Statements
for the Year Ended 5 April 2025

Jamail Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Jamail Limited

Company Information

Director | Mr James Alexander Calder

Company secretary | Mr James Alexander Calder

Registered office Registered number | 79/6 Braid Avenue Edinburgh Lothian EH10 6ED SC035028 (Scotland)

Accountants | Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh EH9 3DP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of Jamail Limited
For the Year Ended 5 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jamail Limited for the year ended 5 April 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information of Jamail Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that Jamail Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Jamail Limited. You consider that Jamail Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Jamail Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Brown, Scott & Main
Chartered Accountants
91 West Savile Terrace
Edinburgh
EH9 3DP

6 November 2025

Jamail Limited

(Registration number: SC035028)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Other financial assets | 6 | 141,916 | 143,864
Current assets |  |  |
Cash at bank and in hand |  | 110,512 | 102,655
Creditors: Amounts falling due within one year | 7 | (1,567) | (1,506)
Net current assets |  | 108,945 | 101,149
Total assets less current liabilities |  | 250,861 | 245,013
Provisions for liabilities |  | (13,493) | (13,568)
Net assets |  | 237,368 | 231,445
Capital and reserves |  |  |
Called up share capital | 9 | 500 | 500
Capital redemption reserve |  | 20,665 | 20,665
Fair value reserve |  | 87,248 | 86,125
Retained earnings |  | 128,955 | 124,155
Shareholders' funds |  | 237,368 | 231,445

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 November 2025

......................................... Mr James Alexander Calder Company secretary and director

Jamail Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The address of its registered office is:
79/6 Braid Avenue
Edinburgh
Lothian
EH10 6ED
Scotland

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Presentation currency is Sterling.

Turnover

Turnover is comprised of dividends and of interest from fixed asset investments. Dividend income, interest from fixed interest securities and from bank deposits are stated on a gross basis with tax deducted at source, where applicable, forming part of the tax charge.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date and reflects tax payable on unrealised gains on listed investments.
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.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment deficits. Depreciation is charged so as to write off the cost of the asset less its residual value over its useful life at the following rate:

Asset class | Depreciation method and rate
Equipment | 20% per annum on the straight line basis

Jamail Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Investments

Fixed asset investments comprise listed equities and are stated at fair valuation based on market value at the balance sheet date. Any aggregate surplus or deficit arising from changes in fair value during the year is recognised in profit or loss. This is transferred, for easy of identification, to a non distributable reserve which displays the cumulative unrealised surplus on revaluation net of deferred tax. A statement of changes in equity is shown on page 7.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

| 4 | Taxation

The tax charge on the profit for the year was as follows: | 2025 |  | 2024
| £ |  | £
Deferred tax charge | (75) |  | 1,869

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 6 April 2024 | 1,200 | 1,200
At 5 April 2025 | 1,200 | 1,200
Depreciation
At 6 April 2024 | 1,200 | 1,200
At 5 April 2025 | 1,200 | 1,200
Carrying amount
At 5 April 2025 | - | -

6 | Other financial assets (current and non-current)

| Fixed asset investments £ | Total £
Non-current financial assets
Valuation
At 6 April 2024 | 143,864 | 143,864
Deficit | (1,948) | (1,948)
At 5 April 2025 | 141,916 | 141,916
Carrying amount
At 5 April 2025 | 141,916 | 141,916

Investments originally cost £44,083 (2024 - £47,078).

Jamail Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 1,567 | 1,506

8 | Provision for liabilities

| 2025 |  | 2020
| £ |  | £
Deferred tax | 13,493 |  | 13,568
| 13,493 |  | 13,568

|  | Deferred
|  | tax
|  | £
Balance at 6th April | 2025 | 13,568
Provided during year |  | (75)
Balance at 6th April | 2024 | 13,493

The deferred tax provision arises from deferred tax on fair value gains on fixed asset investments.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 500 | 500 | 500 | 500