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core:OtherReservesSubtotal 2024-03-31 05960208 core:RetainedEarningsAccumulatedLosses 2024-03-31 05960208 core:LandBuildings 2025-03-31 05960208 core:PlantMachinery 2025-03-31 05960208 core:Vehicles 2025-03-31 05960208 core:FurnitureFittings 2025-03-31 05960208 core:OfficeEquipment 2025-03-31 05960208 core:NetGoodwill 2025-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 05960208 core:ListedExchangeTraded 2025-03-31 05960208 core:UnlistedNon-exchangeTraded 2025-03-31 05960208 core:LandBuildings 2024-03-31 05960208 core:PlantMachinery 2024-03-31 05960208 core:Vehicles 2024-03-31 05960208 core:FurnitureFittings 2024-03-31 05960208 core:OfficeEquipment 2024-03-31 05960208 core:NetGoodwill 2024-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 05960208 core:ListedExchangeTraded 2024-03-31 05960208 core:UnlistedNon-exchangeTraded 2024-03-31 05960208 core:LandBuildings 2024-04-01 2025-03-31 05960208 core:PlantMachinery 2024-04-01 2025-03-31 05960208 core:Vehicles 2024-04-01 2025-03-31 05960208 core:FurnitureFittings 2024-04-01 2025-03-31 05960208 core:OfficeEquipment 2024-04-01 2025-03-31 05960208 core:NetGoodwill 2024-04-01 2025-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 05960208 core:ListedExchangeTraded 2024-04-01 2025-03-31 05960208 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 05960208 core:MoreThanFiveYears 2024-04-01 2025-03-31 05960208 core:Non-currentFinancialInstruments 2025-03-31 05960208 core:Non-currentFinancialInstruments 2024-03-31 05960208 dpl:CostSales 2024-04-01 2025-03-31 05960208 dpl:DistributionCosts 2024-04-01 2025-03-31 05960208 core:LandBuildings 2024-04-01 2025-03-31 05960208 core:PlantMachinery 2024-04-01 2025-03-31 05960208 core:Vehicles 2024-04-01 2025-03-31 05960208 core:FurnitureFittings 2024-04-01 2025-03-31 05960208 core:OfficeEquipment 2024-04-01 2025-03-31 05960208 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 05960208 core:NetGoodwill 2024-04-01 2025-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 05960208 dpl:GroupUndertakings 2024-04-01 2025-03-31 05960208 dpl:ParticipatingInterests 2024-04-01 2025-03-31 05960208 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 05960208 core:ListedExchangeTraded 2024-04-01 2025-03-31 05960208 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 05960208 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 05960208 dpl:CostSales 2023-04-01 2024-03-31 05960208 dpl:DistributionCosts 2023-04-01 2024-03-31 05960208 core:LandBuildings 2023-04-01 2024-03-31 05960208 core:PlantMachinery 2023-04-01 2024-03-31 05960208 core:Vehicles 2023-04-01 2024-03-31 05960208 core:FurnitureFittings 2023-04-01 2024-03-31 05960208 core:OfficeEquipment 2023-04-01 2024-03-31 05960208 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 05960208 core:NetGoodwill 2023-04-01 2024-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 05960208 dpl:GroupUndertakings 2023-04-01 2024-03-31 05960208 dpl:ParticipatingInterests 2023-04-01 2024-03-31 05960208 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 05960208 core:ListedExchangeTraded 2023-04-01 2024-03-31 05960208 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 05960208 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 05960208 core:NetGoodwill 2025-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 05960208 core:LandBuildings 2025-03-31 05960208 core:PlantMachinery 2025-03-31 05960208 core:Vehicles 2025-03-31 05960208 core:FurnitureFittings 2025-03-31 05960208 core:OfficeEquipment 2025-03-31 05960208 core:AfterOneYear 2025-03-31 05960208 core:WithinOneYear 2025-03-31 05960208 core:ListedExchangeTraded 2025-03-31 05960208 core:UnlistedNon-exchangeTraded 2025-03-31 05960208 core:ShareCapital 2025-03-31 05960208 core:SharePremium 2025-03-31 05960208 core:RevaluationReserve 2025-03-31 05960208 core:OtherReservesSubtotal 2025-03-31 05960208 core:RetainedEarningsAccumulatedLosses 2025-03-31 05960208 core:NetGoodwill 2024-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 05960208 core:LandBuildings 2024-03-31 05960208 core:PlantMachinery 2024-03-31 05960208 core:Vehicles 2024-03-31 05960208 core:FurnitureFittings 2024-03-31 05960208 core:OfficeEquipment 2024-03-31 05960208 core:AfterOneYear 2024-03-31 05960208 core:WithinOneYear 2024-03-31 05960208 core:ListedExchangeTraded 2024-03-31 05960208 core:UnlistedNon-exchangeTraded 2024-03-31 05960208 core:ShareCapital 2024-03-31 05960208 core:SharePremium 2024-03-31 05960208 core:RevaluationReserve 2024-03-31 05960208 core:OtherReservesSubtotal 2024-03-31 05960208 core:RetainedEarningsAccumulatedLosses 2024-03-31 05960208 core:NetGoodwill 2023-03-31 05960208 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 05960208 core:LandBuildings 2023-03-31 05960208 core:PlantMachinery 2023-03-31 05960208 core:Vehicles 2023-03-31 05960208 core:FurnitureFittings 2023-03-31 05960208 core:OfficeEquipment 2023-03-31 05960208 core:AfterOneYear 2023-03-31 05960208 core:WithinOneYear 2023-03-31 05960208 core:ListedExchangeTraded 2023-03-31 05960208 core:UnlistedNon-exchangeTraded 2023-03-31 05960208 core:ShareCapital 2023-03-31 05960208 core:SharePremium 2023-03-31 05960208 core:RevaluationReserve 2023-03-31 05960208 core:OtherReservesSubtotal 2023-03-31 05960208 core:RetainedEarningsAccumulatedLosses 2023-03-31 05960208 core:AfterOneYear 2024-04-01 2025-03-31 05960208 core:WithinOneYear 2024-04-01 2025-03-31 05960208 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 05960208 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 05960208 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 05960208 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 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JAF (Yeovil) Limited

Registered Number
05960208
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

JAF (Yeovil) Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Evans, Carolyn
| Frosdick, John Arthur

Company Secretary | Frosdick, Doreen Carole

Registered Address | Orchard Farm, 67 High Street
| West Coker
| Yeovil
| BA22 9AS

Registered Number | 05960208 (England and Wales)

JAF (Yeovil) Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 8,039 |  |  |  | 10,264
Investments | 4 |  |  | 580,000 |  |  |  | 587,000
|  |  |  | 588,039 |  |  |  | 597,264
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 1,611 |  |  |  | 1,431 |  |
Cash at bank and on hand |  | 52,487 |  |  |  | 69,138 |  |
|  | 54,098 |  |  |  | 70,569 |  |
Creditors amounts falling due within one year | 7 | (161,226) |  |  |  | (191,856) |  |
Net current assets (liabilities) |  |  |  | (107,128) |  |  |  | (121,287)
Total assets less current liabilities |  |  |  | 480,911 |  |  |  | 475,977
Provisions for liabilities |  |  |  | (22,058) |  |  |  | (23,811)
Net assets |  |  |  | 458,853 |  |  |  | 452,166
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 500 |  |  |  | 500
Revaluation reserve |  |  |  | 147,797 |  |  |  | 153,467
Profit and loss account |  |  |  | 310,556 |  |  |  | 298,199
Shareholders' funds | 8 |  |  | 458,853 |  |  |  | 452,166

- 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 Directors acknowledge 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 Board of Directors on 2 December 2025, and are signed on its behalf by:
Evans, Carolyn Director Registered Company No. 05960208

JAF (Yeovil) Limited
Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

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

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

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

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 21,798 |  | 20,600 |  | 12,742 |  | 4,275 |  | 59,415
| Additions | - |  | - |  | - |  | 600 |  | 600
| At 31 March 25 | 21,798 |  | 20,600 |  | 12,742 |  | 4,875 |  | 60,015
| Depreciation and impairment
| At 01 April 24 | 15,503 |  | 18,066 |  | 11,466 |  | 4,116 |  | 49,151
| Charge for year | 1,573 |  | 633 |  | 319 |  | 300 |  | 2,825
| At 31 March 25 | 17,076 |  | 18,699 |  | 11,785 |  | 4,416 |  | 51,976
| Net book value
| At 31 March 25 | 4,722 |  | 1,901 |  | 957 |  | 459 |  | 8,039
| At 31 March 24 | 6,295 |  | 2,534 |  | 1,276 |  | 159 |  | 10,264

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 587,000 |  | 587,000
| Revaluations | (7,000) |  | (7,000)
| At 31 March 25 | 580,000 |  | 580,000
| Net book value
| At 31 March 25 | 580,000 |  | 580,000
| At 31 March 24 | 587,000 |  | 587,000

| Notes
--- | ---
| 1Other investments other than loans

5. | Revaluation of fixed asset investments
--- | ---
| If the investment properties had not been revalued they would have been included at historical cost of £411,671 (2024: £411,671). The investment properties were valued on an open market basis on 31 March 2025 by the director. 2025 2024 £ £ Investments 580,000 587,000

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 715 |  | 715
| Prepayments and accrued income | 896 |  | 716
| Total | 1,611 |  | 1,431

| 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.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,000 |  | 6,088
| Amounts owed to related parties | 153,332 |  | 180,562
| Taxation and social security | 3,556 |  | 3,928
| Accrued liabilities and deferred income | 1,338 |  | 1,278
| Total | 161,226 |  | 191,856

| 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.

8. | Revaluation reserve
--- | ---
| The revaluation reserve is non-distributable.

|  | £
| Reserve at 01 April 24 | 153,467
| Revaluations of plant, property and equipment | (7,000)
| Deferred Tax on Revaluations | 1,330
| At 31 March 25 | 147,797