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JAFFA HOLDINGS LIMITED

Registered Number
10650644
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

JAFFA HOLDINGS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Colin Gore
| Gillian Gore

Registered Address | 179 Park Lane
| Poynton
| Stockport
| SK12 1RH

Registered Number | 10650644 (England and Wales)

JAFFA HOLDINGS LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | (160,223) |  |  |  | (163,925)
Tangible assets | 4 |  |  | 118,475 |  |  |  | 122,095
Investments | 6 |  |  | 385,100 |  |  |  | 385,100
Investment property | 5 |  |  | 230,717 |  |  |  | 230,717
|  |  |  | 574,069 |  |  |  | 573,987
Current assets |  |  |  |  |  |  |  |
Debtors |  | 44,641 |  |  |  | 44,641 |  |
Cash at bank and on hand |  | 147,143 |  |  |  | 171,306 |  |
|  | 191,784 |  |  |  | 215,947 |  |
Creditors amounts falling due within one year | 7 | (47,083) |  |  |  | (56,365) |  |
Net current assets (liabilities) |  |  |  | 144,701 |  |  |  | 159,582
Total assets less current liabilities |  |  |  | 718,770 |  |  |  | 733,569
Creditors amounts falling due after one year | 8 |  |  | (11,106) |  |  |  | (7,404)
Net assets |  |  |  | 707,664 |  |  |  | 726,165
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 60,100 |  |  |  | 60,100
Profit and loss account |  |  |  | 647,564 |  |  |  | 666,065
Shareholders' funds |  |  |  | 707,664 |  |  |  | 726,165

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 February 2026, and are signed on its behalf by:
Colin Gore Director
Gillian Gore Director Registered Company No. 10650644

JAFFA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | (185,100) |  | (185,100)
| At 30 June 25 | (185,100) |  | (185,100)
| Amortisation and impairment
| At 01 July 24 | (21,175) |  | (21,175)
| Charge for year | (3,702) |  | (3,702)
| At 30 June 25 | (24,877) |  | (24,877)
| Net book value
| At 30 June 25 | (160,223) |  | (160,223)
| At 30 June 24 | (163,925) |  | (163,925)

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 137,133 |  | 18,036 |  | 155,169
| At 30 June 25 | 137,133 |  | 18,036 |  | 155,169
| Depreciation and impairment
| At 01 July 24 | 15,038 |  | 18,036 |  | 33,074
| Charge for year | 3,620 |  | - |  | 3,620
| At 30 June 25 | 18,658 |  | 18,036 |  | 36,694
| Net book value
| At 30 June 25 | 118,475 |  | - |  | 118,475
| At 30 June 24 | 122,095 |  | - |  | 122,095

5. | Investment property
--- | ---

|  | £
| Fair value at 01 July 24 | 230,717
| At 30 June 25 | 230,717

6. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 385,100 |  | 385,100
| At 30 June 25 | 385,100 |  | 385,100
| Net book value
| At 30 June 25 | 385,100 |  | 385,100
| At 30 June 24 | 385,100 |  | 385,100

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,658 |  | -
| Taxation and social security | - |  | 14,661
| Other creditors | 45,425 |  | 41,704
| Total | 47,083 |  | 56,365

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 11,106 |  | 7,404
| Total | 11,106 |  | 7,404