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Registration number: 07450502

Jefed Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Jefed Consulting Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Jefed Consulting Limited

(Registration number: 07450502)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 39,971 | 58,083
Current assets |  |  |
Debtors | 5 | 679,536 | 193,598
Cash at bank and in hand |  | 580,525 | 690,630
|  | 1,260,061 | 884,228
Creditors: Amounts falling due within one year | 6 | (249,225) | (114,555)
Net current assets |  | 1,010,836 | 769,673
Total assets less current liabilities |  | 1,050,807 | 827,756
Creditors: Amounts falling due after more than one year | 6 | - | (29,384)
Provisions for liabilities |  | (6,571) | (10,881)
Net assets |  | 1,044,236 | 787,491
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 1,044,136 | 787,391
Shareholders' funds |  | 1,044,236 | 787,491

For the financial year ending 30 November 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. 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.

Jefed Consulting Limited

(Registration number: 07450502)
Balance Sheet as at 30 November 2025

Approved and authorised by the Board on 3 December 2025 and signed on its behalf by:

......................................... Mrs Irene Jeffrey Director

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

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

The address of its registered office is:
54 Arbook Lane
Esher
Surrey
KT10 9EE
United Kingdom

These financial statements were authorised for issue by the Board on 3 December 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.

Going concern

The directors have reviewed the company's plans for a period of 12 months from the date of signing of the accounts and are satisfied that they can continue to adopt the going concern basis in preparing these financial statements.

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.

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | 20% Straight line
Office Equipment | 20% or 25% Straight line
Motor Vehicle | 25% Straight Line

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 5).

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 51,163 | 78,224 | 129,387
Additions | 6,823 | - | 6,823
At 30 November 2025 | 57,986 | 78,224 | 136,210
Depreciation
At 1 December 2024 | 37,951 | 33,353 | 71,304
Charge for the year | 5,379 | 19,556 | 24,935
At 30 November 2025 | 43,330 | 52,909 | 96,239
Carrying amount
At 30 November 2025 | 14,656 | 25,315 | 39,971
At 30 November 2024 | 13,212 | 44,871 | 58,083

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 414,933 | 191,521
Prepayments | 7,808 | 2,077
Other debtors | 256,795 | -
| 679,536 | 193,598

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts |  | 29,374 | 10,918
Trade creditors |  | 4,718 | 2,448
Other related parties | 8 | 4,750 | 371
PAYE and NIC |  | 6,346 | 868
VAT |  | 42,465 | 20,840
Accruals and deferred income |  | 6,600 | -
Other creditors |  | 154,972 | 79,110
|  | 249,225 | 114,555

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | - | 29,384

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

Jefed Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8 | Related party transactions

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
Loans to Directors | (371) | 202,842 | (207,221) | (4,750)

2024 | At 1 December 2023 £ | Advances to director £ | Repayments by director £ | At 30 November 2024 £
Loans to Directors | (770) | 215,018 | (214,620) | (371)

The loans to directors are unsecured and repayable on demand. Interest is charged on overdrawn balances in line with HMRC guidelines.