Jash Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04353892

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		518,333		60,455
Tangible Assets	5		75,871		72,783
Investments	6		-		50

			594,204		133,288
CURRENT ASSETS
Stocks	7	230,123		215,000
Debtors	8	11,642		230,289
Cash at bank and in hand		176,966		193,007

		418,731		638,296
Creditors: Amounts Falling Due Within One Year	9	(91,483 )		(224,808 )

NET CURRENT ASSETS (LIABILITIES)			327,248		413,488

TOTAL ASSETS LESS CURRENT LIABILITIES			921,452		546,776

Creditors: Amounts Falling Due After More Than One Year	10		(58,450 )		(14,385 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(312 )

NET ASSETS			863,002		532,079

CAPITAL AND RESERVES
Called up share capital	11		66		66
Profit and Loss Account			862,936		532,013

SHAREHOLDERS' FUNDS			863,002		532,079

Page 1

Page 2

Jash Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Surjit Arora

Director

30/04/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Jash Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04353892 . The registered office is Unit 5 Amberley Way, Hounslow, TW4 6BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	561
Fixtures & Fittings	12546

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Jash Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 26)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	875,204
Additions	484,878

As at 31 July 2025	1,360,082

Amortisation
As at 1 August 2024	814,749
Provided during the period	27,000

As at 31 July 2025	841,749

Net Book Value
As at 31 July 2025	518,333

As at 1 August 2024	60,455

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	15,500	439,149	454,649
Additions	17,142	2,599	19,741

As at 31 July 2025	32,642	441,748	474,390

Depreciation
As at 1 August 2024	13,816	368,050	381,866
Provided during the period	3,388	13,265	16,653

As at 31 July 2025	17,204	381,315	398,519

Net Book Value
As at 31 July 2025	15,438	60,433	75,871

As at 1 August 2024	1,684	71,099	72,783

Page 4

Page 5

Jash Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 August 2024	50
Disposals	(50 )

As at 31 July 2025	-

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	50

7. Stocks

	2025	2024
	£	£
Finished goods	230,123	215,000

8. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	11,642	3,745
Due after more than one year
Other debtors	-	226,544

	11,642	230,289

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	60,906	85,519
Bank loans and overdrafts	-	10,648
Other creditors	6,711	104,937
Taxation and social security	23,866	23,704

	91,483	224,808

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	14,297
Other creditors	58,450	88

	58,450	14,385

Page 5

Page 6

Jash Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	66	66

Page 6