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Registered number: 1643590 JERRY DART LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
JERRY DART LTD REGISTERED NUMBER: 1643590 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,247 |  | 3,825
|  |  | 2,247 |  | 3,825
Current assets |  |  |  |  |
Stocks |  | 55,800 |  | 94,700 |
Debtors: amounts falling due within one year | 5 | 4,343 |  | 13,165 |
Cash at bank and in hand | 6 | 1 |  | 1 |
|  | 60,144 |  | 107,866 |
Creditors: amounts falling due within one year | 7 | (94,221) |  | (147,954) |
Net current liabilities |  |  | (34,077) |  | (40,088)
Total assets less current liabilities |  |  | (31,830) |  | (36,263)
Creditors: amounts falling due after more than one year | 8 |  | (29,196) |  | (30,396)
Net liabilities |  |  | (61,026) |  | (66,659)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6,900 |  | 6,900
Profit and loss account |  |  | (67,926) |  | (73,559)
|  |  | (61,026) |  | (66,659)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
JERRY DART LTD REGISTERED NUMBER: 1643590 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
Mr J. Dart
Director
Date: 20 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
JERRY DART LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Jerry Dart Ltd is a private company limited by shares incorporated in England within the United Kingdom. The registered office is situated at Unit 10, Barton Hill Trading Estate, Maze Street, Barton Hill, Bristol BS5 9TQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
JERRY DART LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
JERRY DART LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2024 - 14).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 40,161 | 47,799 | 87,960
| Disposals | - | (8,644) | (8,644)
| At 30 June 2025 | 40,161 | 39,155 | 79,316
| Depreciation |  |  |
| At 1 July 2024 | 39,857 | 44,278 | 84,135
| Charge for the year on owned assets | 70 | 673 | 743
| Disposals | - | (7,809) | (7,809)
| At 30 June 2025 | 39,927 | 37,142 | 77,069
| Net book value |  |  |
| At 30 June 2025 | 234 | 2,013 | 2,247
| At 30 June 2024 | 304 | 3,521 | 3,825
5. | Debtors
Page 5
JERRY DART LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,343 | 13,165
|  | 4,343 | 13,165
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1 | 1
| Less: bank overdrafts | (39,166) | (37,538)
|  | (39,165) | (37,537)
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 39,166 | 37,538
| Trade creditors | 41,201 | 46,781
| Other taxation and social security | 13,854 | 61,235
| Accruals and deferred income | - | 2,400
|  | 94,221 | 147,954
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 29,196 | 30,396
|  | 29,196 | 30,396
Page 6
JERRY DART LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Bank loans | 29,196 | 30,396
|  | 29,196 | 30,396
|  | 29,196 | 30,396
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,550 (2024 - £3,600). Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date and are included in creditors.
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