1 March 2024 false No description of principal activity Taxfiler 2024.6 13197840business:PrivateLimitedCompanyLtd2024-03-012025-02-28 131978402024-02-29 131978402024-03-012025-02-28 13197840business:AuditExempt-NoAccountantsReport2024-03-012025-02-28 13197840business:FilletedAccounts2024-03-012025-02-28 131978402025-02-28 13197840business:Director12024-03-012025-02-28 13197840business:RegisteredOffice2024-03-012025-02-28 131978402024-02-29 13197840core:WithinOneYear2025-02-28 13197840core:WithinOneYear2024-02-29 13197840core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 13197840core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 13197840core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 13197840core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 13197840core:PreviouslyStatedAmount2025-02-28 13197840core:PreviouslyStatedAmount2024-02-29 13197840business:SmallEntities2024-03-012025-02-28 13197840countries:EnglandWales2024-03-012025-02-28 13197840core:FurnitureFittings2024-03-012025-02-28 13197840core:Goodwill2024-02-29 13197840core:Goodwill2025-02-28 13197840core:Goodwill2024-03-012025-02-28 13197840core:PlantMachinery2024-02-29 13197840core:PlantMachinery2025-02-28 13197840core:PlantMachinery2024-03-012025-02-28 131978402023-03-012024-02-29 iso4217:GBP xbrli:pure
Company Registration No. 13197840 (England and Wales)
Jai AB Ltd Unaudited accounts for the year ended 28 February 2025
Jai AB Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jai AB Ltd Company Information for the year ended 28 February 2025
Director
Ketan Gadher
Company Number
13197840 (England and Wales)
Registered Office
23 SILWOOD ROAD ASCOT SL5 0PY ENGLAND
Accountants
Smooth Feathers Accountants 268 Bath Road Slough SL1 4DX
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Jai AB Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
60,000 
63,750 
Tangible assets
5
1,200 
1,400 
61,200 
65,150 
Current assets
Inventories
10,000 
10,000 
Cash at bank and in hand
3,006 
(3,345)
13,006 
6,655 
Creditors: amounts falling due within one year
6
(135,081)
(117,816)
Net current liabilities
(122,075)
(111,161)
Net liabilities
(60,875)
(46,011)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(60,975)
(46,111)
Shareholders' funds
(60,875)
(46,011)
For the year ending 28 February 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 October 2025 and were signed on its behalf by
Ketan Gadher Director Company Registration No. 13197840
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Jai AB Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Jai AB Ltd is a private company, limited by shares, registered in England and Wales, registration number 13197840. The registered office is 23 SILWOOD ROAD, ASCOT, SL5 0PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation over 20 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2024
75,000 
At 28 February 2025
75,000 
Amortisation
At 1 March 2024
11,250 
Charge for the year
3,750 
At 28 February 2025
15,000 
Net book value
At 28 February 2025
60,000 
At 29 February 2024
63,750 
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Jai AB Ltd Notes to the Accounts for the year ended 28 February 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2024
2,000 
At 28 February 2025
2,000 
Depreciation
At 1 March 2024
600 
Charge for the year
200 
At 28 February 2025
800 
Net book value
At 28 February 2025
1,200 
At 29 February 2024
1,400 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
18,041 
5,558 
Trade creditors
5,082 
3,290 
Taxes and social security
(126)
108 
Other creditors
(4,806)
- 
Loans from directors
116,890 
108,860 
135,081 
117,816 
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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