REGISTERED NUMBER: 11176058 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jaac Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Burton

REGISTERED OFFICE:

Unit C3 Speldhurst Business Park

Langton Road

Speldhurst

Tunbridge Wells

Kent

TN3 0AQ

REGISTERED NUMBER:

11176058 (England and Wales)

ACCOUNTANTS:

AJB Strategies Limited

C3 Speldhurst Business Park

Langton Road

Speldhurst

Tunbridge Wells

Kent

TN3 OAQ

FIXED ASSETS

Tangible assets

4

2,507

3,344

CURRENT ASSETS

Debtors

5

395,968

260,644

Cash at bank

3,790

679

399,758

261,323

CREDITORS

Amounts falling due within one year

6

195,663

220,690

NET CURRENT ASSETS

204,095

40,633

TOTAL ASSETS LESS CURRENT LIABILITIES

206,602

43,977

CREDITORS

Amounts falling due after more than one year

7

66,847

43,119

NET ASSETS

139,755

858

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

139,655

758

139,755

858

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

D J Burton - Director

1.	STATUTORY INFORMATION

Jaac Holdings 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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

8,369

DEPRECIATION

At 1 April 2024

5,025

Charge for year

837

At 31 March 2025

5,862

NET BOOK VALUE

At 31 March 2025

2,507

At 31 March 2024

3,344

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

15,720

12,600

Other debtors

380,248

248,044

395,968

260,644

Included in other debtors is the sum of £284,657 (2024 £155,400) which is owed to the company by the director, Mr D Burton.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 8)

18,302

16,557

Taxation and social security

159,940

48,812

Other creditors

17,421

155,321

195,663

220,690

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

66,847

43,119

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

18,302

16,557

31.3.25

31.3.24

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

25,961

19,080

Amounts falling due between two and five years:

Bank loans - 2-5 years

40,886

24,039

Included in loans is a Bounce Back Loan. It is repayable over five years commencing in May 2021.