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Registration number: 04715116

Jarrang Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Jarrang Limited

Contents

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

Jarrang Limited

Company Information

Director | Mr Stafford Sumner

Company secretary | Mr Samuel Normington

Registered office | Maritime House Discovery Quay Falmouth Cornwall TR11 3XA

Accountants | Harland Accountants Ground Floor, Unit 3 Southview House St Austell Enterprise Park Carclaze Down St Austell Cornwall PL25 4EJ

Jarrang Limited

(Registration number: 04715116)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 19,830 | 41,013
Tangible assets | 5 | 25,973 | 20,743
Investments |  | 36,000 | 36,000
|  | 81,803 | 97,756
Current assets |  |  |
Debtors |  | 305,782 | 163,426
Cash at bank and in hand |  | 330,721 | 74,388
|  | 636,503 | 237,814
Creditors: Amounts falling due within one year |  | (370,841) | (243,900)
Net current assets/(liabilities) |  | 265,662 | (6,086)
Total assets less current liabilities |  | 347,465 | 91,670
Creditors: Amounts falling due after more than one year |  | (301,810) | (109,386)
Provisions for liabilities |  | (8,665) | (11,200)
Net assets/(liabilities) |  | 36,990 | (28,916)
Capital and reserves |  |  |
Called up share capital | 6 | 88 | 88
Share premium reserve |  | 988 | 988
Revaluation reserve |  | 50,822 | 50,822
Retained earnings |  | (14,908) | (80,814)
Shareholders' funds/(deficit) |  | 36,990 | (28,916)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Jarrang Limited

(Registration number: 04715116)
Balance Sheet as at 30 September 2025

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 March 2026

......................................... Mr Stafford Sumner Director

Jarrang Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maritime House
Discovery Quay
Falmouth
Cornwall
TR11 3XA
England

These financial statements were authorised for issue by the director on 2 March 2026.

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

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
Short Leasehold | Straight line over the life of the lease

Jarrang Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Furniture | Straight line over the life of the lease
Fittings and equipment | 20% straight line

Development costs

Development expenditure is written off in the same year unless the directors are satisfied as to the technical, commercial and financial viability of individual projects.
In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit.

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
Development costs | Over 3 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Jarrang Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 17 (2024 - 11).

Jarrang Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Internally generated software development costs £ | Total £
Cost or valuation
At 1 October 2024 | 106,278 | 106,278
Disposals | (45,351) | (45,351)
At 30 September 2025 | 60,927 | 60,927
Amortisation
At 1 October 2024 | 65,265 | 65,265
Amortisation charge | 21,183 | 21,183
Amortisation eliminated on disposals | (45,351) | (45,351)
At 30 September 2025 | 41,097 | 41,097
Carrying amount
At 30 September 2025 | 19,830 | 19,830
At 30 September 2024 | 41,013 | 41,013

Jarrang Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Tangible assets

| Short Leasehold property £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 17,725 | 111,007 | 128,732
Additions | - | 12,743 | 12,743
Disposals | - | (65,870) | (65,870)
At 30 September 2025 | 17,725 | 57,880 | 75,605
Depreciation
At 1 October 2024 | 17,676 | 90,313 | 107,989
Charge for the year | 49 | 7,464 | 7,513
Eliminated on disposal | - | (65,870) | (65,870)
At 30 September 2025 | 17,725 | 31,907 | 49,632
Carrying amount
At 30 September 2025 | - | 25,973 | 25,973
At 30 September 2024 | 49 | 20,694 | 20,743

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 88 | 88 | 88 | 88