REGISTERED NUMBER: 06438268 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jedbray Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

R Oliver

REGISTERED OFFICE:

79a Birchfield Road

Kidderminster

West Midlands

DY11 6PG

REGISTERED NUMBER:

06438268 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jedbray Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Jedbray Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jedbray Ltd and state those matters that we have agreed to state to the director of Jedbray Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jedbray Ltd and its director for our work or for this report.

It is your duty to ensure that Jedbray Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jedbray Ltd. You consider that Jedbray Ltd 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 financial statements of Jedbray Ltd. 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 financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

16 December 2025

FIXED ASSETS

Intangible assets

4

44,201

-

Tangible assets

5

127,320

98,095

171,521

98,095

CURRENT ASSETS

Debtors

6

24,351

28,665

Cash at bank

2,132

8

26,483

28,673

CREDITORS

Amounts falling due within one year

7

(75,759

)

(49,927

)

NET CURRENT LIABILITIES

(49,276

)

(21,254

)

TOTAL ASSETS LESS CURRENT LIABILITIES

122,245

76,841

CREDITORS

Amounts falling due after more than one year

8

(100,274

)

(38,809

)

PROVISIONS FOR LIABILITIES

(21,239

)

(18,638

)

NET ASSETS

732

19,394

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

731

19,393

732

19,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

R Oliver - Director

1.	STATUTORY INFORMATION

Jedbray Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on cost

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

Additions

44,950

At 31 March 2025

44,950

AMORTISATION

Amortisation for year

749

At 31 March 2025

749

NET BOOK VALUE

At 31 March 2025

44,201

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

93,280

3,037

45,769

3,437

145,523

Additions

14,754

233

44,390

1,025

60,402

Disposals

(6,749

)

-

(11,994

)

-

(18,743

)

At 31 March 2025

101,285

3,270

78,165

4,462

187,182

DEPRECIATION

At 1 April 2024

29,997

985

14,183

2,263

47,428

Charge for year

13,840

566

7,129

794

22,329

Eliminated on disposal

(2,814

)

-

(7,081

)

-

(9,895

)

At 31 March 2025

41,023

1,551

14,231

3,057

59,862

NET BOOK VALUE

At 31 March 2025

60,262

1,719

63,934

1,405

127,320

At 31 March 2024

63,283

2,052

31,586

1,174

98,095

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,900

8,896

Other debtors

21,451

19,769

24,351

28,665

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,791

8,604

Hire purchase contracts

18,385

10,496

Trade creditors

33,037

17,389

Taxation and social security

4,502

1,716

Other creditors

14,044

11,722

75,759

49,927

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

39,733

1,625

Hire purchase contracts

60,541

37,184

100,274

38,809

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

78,926

47,680