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Registered number: 11157902
Jelanika Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Jelanika Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Jelanika Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 11157902

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 4,500
Investments | 5 |  | 110,380 |  | 110,380
|  |  | 110,380 |  | 114,880
CURRENT ASSETS
Debtors | 6 | 36,367 |  | - |
Cash at bank and in hand |  | 13,492 |  | 31,523 |
|  | 49,859 |  | 31,523 |
Creditors: Amounts Falling Due Within One Year | 7 | (68,029 ) |  | (55,629 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,170 ) |  | (24,106 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 92,210 |  | 90,774
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (501 )
NET ASSETS |  |  | 92,210 |  | 90,273
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Revaluation reserve | 9 |  | 1,864 |  | 1,864
Profit and Loss Account |  |  | 90,244 |  | 88,307
SHAREHOLDERS' FUNDS |  |  | 92,210 |  | 90,273

Page 1
Page 2
Jelanika Limited
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board

C Viljoen Director
23rd December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jelanika Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Jelanika Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11157902 . The registered office is 26 Tangmere Close, Bicester, OX26 4YZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 33% Straight Line

2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 5 April 2025.
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.
2.5. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
2.6. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a
non-distributible reserve known as the revaluation reserve.
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss
account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
Page 3
Page 4
Jelanika Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 6 April 2024 | 15,004
As at 5 April 2025 | 15,004
Depreciation
As at 6 April 2024 | 10,504
Provided during the period | 4,500
As at 5 April 2025 | 15,004
Net Book Value
As at 5 April 2025 | -
As at 6 April 2024 | 4,500

5. Investments

| Listed
--- | ---
| £
Cost
As at 6 April 2024 | 110,380
As at 5 April 2025 | 110,380
Provision
As at 6 April 2024 | -
As at 5 April 2025 | -
Net Book Value
As at 5 April 2025 | 110,380
As at 6 April 2024 | 110,380

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,013 |  | -
Other debtors | 354 |  | -
| 36,367 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 432 |  | -
Accruals and deferred income | 1,019 |  | 959
Director's loan account | 66,578 |  | 54,670
| 68,029 |  | 55,629

Page 4
Page 5
Jelanika Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 6 April 2024 | 1,864
As at 5 April 2025 | 1,864

Page 5