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Registration number: 2768867

Jonita Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Jonita Limited

Contents
__________________________________________________________________________

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Jonita Limited

Company Information
__________________________________________________________________________

Directors | E Santiago Rodriguez M Hermida B Santiago Freire Maria Del Carmen Santiago

Registered office | Viewlands Broomehall Road Coldharbour Surrey RH5 6HJ

Accountants | Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Jonita Limited

(Registration number: 2768867)
Balance Sheet as at 30 April 2025
__________________________________________________________________________

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 149,621 |  | 182,464
Tangible assets | 4 |  | 19,840 |  | 22,044
|  |  | 169,461 |  | 204,508
Current assets |  |  |  |  |
Debtors | 5 | 55,305 |  | 109,053 |
Cash at bank and in hand |  | 1,142,540 |  | 1,258,554 |
|  | 1,197,845 |  | 1,367,607 |
Creditors: Amounts falling due within one year | 6 | (153,284) |  | (163,962) |
Net current assets |  |  | 1,044,561 |  | 1,203,645
Net assets |  |  | 1,214,022 |  | 1,408,153
Capital and reserves |  |  |  |  |
Called up share capital | 7 | 1,000 |  | 1,000 |
Retained earnings |  | 1,213,022 |  | 1,407,153 |
Shareholders' funds |  |  | 1,214,022 |  | 1,408,153

For the financial year ending 30 April 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 and 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 21 January 2026 and signed on its behalf by:

......................................... Maria Del Carmen Santiago Director

Jonita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025
__________________________________________________________________________

1 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

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.

Jonita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025
__________________________________________________________________________

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
Vessel and equipment | 10% RB

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:

Asset class | Amortisation method and rate
Fishing licence | 18%

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Jonita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025
__________________________________________________________________________

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Jonita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025
__________________________________________________________________________

3 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 May 2024 | 291,327 | 291,327
At 30 April 2025 | 291,327 | 291,327
Amortisation
At 1 May 2024 | 108,863 | 108,863
Amortisation charge | 32,843 | 32,843
At 30 April 2025 | 141,706 | 141,706
Carrying amount
At 30 April 2025 | 149,621 | 149,621
At 30 April 2024 | 182,464 | 182,464

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 855,355 | 855,355
At 30 April 2025 | 855,355 | 855,355
Depreciation
At 1 May 2024 | 833,311 | 833,311
Charge for the year | 2,204 | 2,204
At 30 April 2025 | 835,515 | 835,515
Carrying amount
At 30 April 2025 | 19,840 | 19,840
At 30 April 2024 | 22,044 | 22,044

Jonita Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025
__________________________________________________________________________

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 29,044 | -
Prepayments | 7,909 | 902
Other debtors | 18,352 | 108,151
| 55,305 | 109,053

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 142,716 | 149,093
Taxation and social security | - | 14,869
Other creditors | 10,568 | -
| 153,284 | 163,962

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000