Registration number: SC416637

Jachea Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Jachea Ltd

Company Information

Directors

Mr Charanveer Singh Lalley Mr Amarjit Singh Mr Harminder Singh Lalley Mrs Jasbir Kaur Lalley

Registered office

179A Dalrymple Street Greenock PA15 1BX

Accountants

Clyde Business Services Ltd 159 King Street Glasgow Lanarkshire G73 1BZ

Jachea Ltd

(Registration number: SC416637)
Balance Sheet as at 31 March 2025

	Note	2025 £
Fixed assets
Intangible assets	4	21,000
Tangible assets	5	525,901
		546,901
Current assets
Debtors	6	205,623
Cash at bank and in hand		20,671
		226,294
Creditors: Amounts falling due within one year	7	(94,964)
Net current assets		131,330
Total assets less current liabilities		678,231
Creditors: Amounts falling due after more than one year	7	(83,785)
Provisions for liabilities		(10,032)
Net assets		584,414
Capital and reserves
Called up share capital	8	400
Retained earnings		584,014
Shareholders' funds		584,414

For the financial 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.

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 Act 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.

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

Approved and authorised by the Board on 5 November 2025 and signed on its behalf by:
 

Jachea Ltd

(Registration number: SC416637)
Balance Sheet as at 31 March 2025

......................................... Mr Charanveer Singh Lalley Director

......................................... Mr Harminder Singh Lalley Director

Jachea Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
179A Dalrymple Street
Greenock
PA15 1BX

These financial statements were authorised for issue by the Board on 5 November 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 financial statements have been prepared on a going concern basis.

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.

Tax

The tax expense for the period comprises current 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.

Jachea Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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
fixtures & fttings	20% reducing balance

Goodwill

Goodwill represents the excess od the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisaiton and accumulatedd impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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

Jachea Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

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

Jachea Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	60,000	60,000
At 31 March 2025	60,000	60,000
Amortisation
At 1 April 2024	36,000	36,000
Amortisation charge	3,000	3,000
At 31 March 2025	39,000	39,000
Carrying amount
At 31 March 2025	21,000	21,000

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	518,407	56,969	575,376
At 31 March 2025	518,407	56,969	575,376
Depreciation
At 1 April 2024	-	47,601	47,601
Charge for the year	-	1,874	1,874
At 31 March 2025	-	49,475	49,475
Carrying amount
At 31 March 2025	518,407	7,494	525,901

Included within the net book value of land and buildings above is £518,407 in respect of freehold land and buildings.
 

6

Debtors

Current	Note	2025 £
Amounts owed by related parties		205,623
		205,623

Jachea Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Trade creditors	3,460
Taxation and social security	56,031
Other creditors	35,473
	94,964

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings	9	83,785

8	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	400	400

9	Loans and borrowings

Non-current loans and borrowings

	2025 £
Bank borrowings	83,785