IRIS Accounts Production v25.4.0.155 05654682 director 1.1.25 31.12.25 31.12.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05654682 2024-12-31 05654682 2025-12-31 05654682 2025-01-01 2025-12-31 05654682 2023-12-31 05654682 2024-01-01 2024-12-31 05654682 2024-12-31 05654682 ns15:EnglandWales 2025-01-01 2025-12-31 05654682 ns14:PoundSterling 2025-01-01 2025-12-31 05654682 ns10:Director1 2025-01-01 2025-12-31 05654682 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05654682 ns10:SmallEntities 2025-01-01 2025-12-31 05654682 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05654682 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05654682 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05654682 ns10:FullAccounts 2025-01-01 2025-12-31 05654682 ns10:CompanySecretary1 2025-01-01 2025-12-31 05654682 ns10:RegisteredOffice 2025-01-01 2025-12-31 05654682 ns5:CurrentFinancialInstruments 2025-12-31 05654682 ns5:CurrentFinancialInstruments 2024-12-31 05654682 ns5:ShareCapital 2025-12-31 05654682 ns5:ShareCapital 2024-12-31 05654682 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 05654682 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 05654682 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 05654682 ns5:ComputerEquipment 2025-01-01 2025-12-31 05654682 ns5:LeaseholdImprovements 2024-12-31 05654682 ns5:ComputerEquipment 2024-12-31 05654682 ns5:LeaseholdImprovements 2025-12-31 05654682 ns5:ComputerEquipment 2025-12-31 05654682 ns5:LeaseholdImprovements 2024-12-31 05654682 ns5:ComputerEquipment 2024-12-31 05654682 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 05654682 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 05654682 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Jadara Pharma Limited

| Jadara Pharma Limited (Registered number: 05654682) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Jadara Pharma Limited |

Company Information

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | P L Gould

| SECRETARY: | S Gould

| REGISTERED OFFICE: | The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| REGISTERED NUMBER: | 05654682 (England and Wales)

| ACCOUNTANTS: | Connolly Accountants & Business Advisors Ltd

| Chartered Certified Accountants

| The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| Jadara Pharma Limited (Registered number: 05654682) |

Balance Sheet

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,306 |  | 5,247 |  |

CURRENT ASSETS

Debtors | 5 | 2,145 |  | 10,928 |  |

Cash at bank | 31,619 |  | 55,377 |  |

33,764 |  | 66,305 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,435 |  | 1,434 |  |

NET CURRENT ASSETS | 32,329 |  | 64,871 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 36,635 |  | 70,118 |  |

PROVISIONS FOR LIABILITIES | - |  | 997 |  |

NET ASSETS | 36,635 |  | 69,121 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 36,535 |  | 69,021 |  |

36,635 |  | 69,121 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Jadara Pharma Limited (Registered number: 05654682) |

Balance Sheet - continued

31 DECEMBER 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 March 2026 and were signed by:

P L Gould - Director

| Jadara Pharma Limited (Registered number: 05654682) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Jadara Pharma 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 15% on cost

| Computer equipment | - | 3 years and 25% on reducing balance

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from related companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Jadara Pharma Limited (Registered number: 05654682) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

| 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 year was NIL (2024 - NIL).

| Jadara Pharma Limited (Registered number: 05654682) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 6,532 |  | 9,304 |  | 15,836 |  |

| Additions | - |  | 1,592 |  | 1,592 |  |

| Disposals | - |  | (2,923 | ) | (2,923 | ) |

| At 31 December 2025 | 6,532 |  | 7,973 |  | 14,505 |  |

| DEPRECIATION

| At 1 January 2025 | 6,450 |  | 4,139 |  | 10,589 |  |

| Charge for year | 82 |  | 1,620 |  | 1,702 |  |

| Eliminated on disposal | - |  | (2,092 | ) | (2,092 | ) |

| At 31 December 2025 | 6,532 |  | 3,667 |  | 10,199 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 4,306 |  | 4,306 |  |

| At 31 December 2024 | 82 |  | 5,165 |  | 5,247 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,145 |  | 10,928 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 1,435 |  | 1,434 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| **UNKNOWN DIRECTOR 1**

| Balance outstanding at start of year | 3,924 |  | - |  |

| Amounts advanced | 35,900 |  | 12,400 |  |

| Amounts repaid | (37,863 | ) | (8,476 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,961 |  | 3,924 |  |

| All transactions are interest free and all balances are repayable on demand.