REGISTERED NUMBER: 08853642 (England and Wales)

Jardine Norton Capital A Limited

Unaudited Financial Statements

for the Period 1 February 2024 to 31 October 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

P Clark

C Rees

Jardine Norton Management Services Limited

Registered office:

1 Caspian Point

Pierhead Street

Cardiff

CF10 4DQ

Registered number:

08853642 (England and Wales)

Accountants:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

63,619

78,278

63,619

78,278

Current assets

Debtors

6

21,968,130

17,264,029

Cash at bank

35,217

7,650

22,003,347

17,271,679

Creditors

Amounts falling due within one year

7

(21,514,423

)

(11,441,268

)

Net current assets

488,924

5,830,411

Total assets less current liabilities

552,543

5,908,689

Creditors

Amounts falling due after more than one year

8

(28,324

)

(4,039,978

)

Net assets

524,219

1,868,711

Capital and reserves

Called up share capital

2

2

Retained earnings

524,217

1,868,709

524,219

1,868,711

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

C Rees - Director

1.	Statutory information

Jardine Norton Capital A Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

Taxation

Taxation for the period 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 period 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 period was 2 (2024 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 February 2024

and 31 October 2024

43,722

Amortisation

At 1 February 2024

and 31 October 2024

43,722

Net book value

At 31 October 2024

-

At 31 January 2024

-

5.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 February 2024

and 31 October 2024

12,433

121,622

27,653

161,708

Depreciation

At 1 February 2024

4,062

55,611

23,757

83,430

Charge for period

1,709

11,974

976

14,659

At 31 October 2024

5,771

67,585

24,733

98,089

Net book value

At 31 October 2024

6,662

54,037

2,920

63,619

At 31 January 2024

8,371

66,011

3,896

78,278

6.

Debtors: amounts falling due within one year

2024

2024

£

£

Trade debtors

7,148,878

1,985,414

Other debtors

14,819,252

15,278,615

21,968,130

17,264,029

7.

Creditors: amounts falling due within one year

2024

2024

£

£

Bank loans and overdrafts

6,618

-

Hire purchase contracts

53,860

-

Trade creditors

57,244

117,808

Amounts owed to group undertakings

8,855,992

-

Taxation and social security

1,378,935

62,375

Other creditors

11,161,774

11,261,085

21,514,423

11,441,268

8.

Creditors: amounts falling due after more than one year

2024

2024

£

£

Bank loans

28,324

39,208

Hire purchase contracts

-

69,556

Amounts owed to group undertakings

-

3,425,388

Other creditors

-

505,826

28,324

4,039,978

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,852

-