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Registration number: 06970939

Jakto Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2024

Jakto Holdings Limited

Contents

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

Jakto Holdings Limited

Company Information

Directors | Mr A Hellewell Mrs S Briscoe

Registered office | Oaks Lane Stairfoot Barnsley South Yorkshire S71 1HT

Jakto Holdings Limited

(Registration number: 06970939)
Balance Sheet as at 30 November 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Investment property | 4 | 2,300,000 | 2,300,000
Current assets |  |  |
Debtors | 5 | 3,615,973 | 3,365,973
Cash at bank and in hand |  | 17,291 | 267,884
|  | 3,633,264 | 3,633,857
Creditors: Amounts falling due within one year | 6 | (62,963) | (52,406)
Net current assets |  | 3,570,301 | 3,581,451
Total assets less current liabilities |  | 5,870,301 | 5,881,451
Provisions for liabilities |  | (421,879) | (421,879)
Net assets |  | 5,448,422 | 5,459,572
Capital and reserves |  |  |
Called up share capital |  | 60 | 60
Share premium reserve |  | 2,349,900 | 2,349,900
Capital redemption reserve |  | 40 | 40
Revaluation reserve |  | 1,265,639 | 1,265,639
Retained earnings |  | 1,832,783 | 1,843,933
Shareholders' funds |  | 5,448,422 | 5,459,572

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 November 2025 and signed on its behalf by:

Jakto Holdings Limited

(Registration number: 06970939)
Balance Sheet as at 30 November 2024

......................................... Mr A Hellewell Director

Jakto Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Oaks Lane
Stairfoot
Barnsley
South Yorkshire
S71 1HT

These financial statements were authorised for issue by the Board on 17 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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 specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jakto Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4 | Investment properties

| 2024 £
At 1 December | 2,300,000
At 30 November | 2,300,000

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Jakto Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Current | 2024 £ | 2023 £
Other debtors | 3,615,973 | 3,365,973
| 3,615,973 | 3,365,973

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Taxation and social security | 62,963 | 52,406