A&N Jain Holdings Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 15002829

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		400		200

			400		200
CURRENT ASSETS
Debtors	5	12,673		-

		12,673		-
Creditors: Amounts Falling Due Within One Year	6	(12,973 )		(100 )

NET CURRENT ASSETS (LIABILITIES)			(300 )		(100 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100		100

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital	7		100		100

SHAREHOLDERS' FUNDS			100		100

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Dr A Jain

Director

3 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

A&N Jain Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15002829 . The registered office is 4 Augustus Close, Stanmore, Middlesex, HA7 4PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Financial Instruments

The company only enters into basic financial transactions that result in the recoginition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other parties, loans to related parties and investments in non- puttable ordinary shares.

2.4. Taxation

Taxation for the period comprises current 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.

2.5. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions

about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are

described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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A&N Jain Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	200
Additions	200

As at 31 March 2025	400

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	400

As at 1 April 2024	200

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Amounts owed by group undertakings	12,673	-

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Other creditors	300	100
Directors' loan accounts	12,673	-

	12,973	100

7. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

The nominal value per share is £1 and there are 35 Ordinary Shares, 35 Ordinary A Shares, 10 Ordinary B Shares, and 20 Ordinary C Shares in issue.

8. Related Party Transactions

As at 31 March 2025, the Directors Loan Account balance of Dr A Jain is £12,673, which is a current liability, interest free and repayable on demand.

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