REGISTERED NUMBER: NI034326 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Jasper Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Larkin

Mr C Larkin

SECRETARY:

Mr R Larkin

REGISTERED OFFICE:

4a O'Hagan Street

Newry

Co. Down

BT34 1AP

REGISTERED NUMBER:

NI034326 (Northern Ireland)

ACCOUNTANTS:

M.B.McGrady & Co

Chartered Accountants

Suite 2B

Cadogan House

322 Lisburn Road

Belfast

Co. Antrim

BT9 6GH

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

188,219

178,714

Investment property

6

390,000

390,000

578,219

568,714

CURRENT ASSETS

Stocks

152,045

136,223

Debtors

7

258,174

261,255

Cash at bank

140,860

115,331

551,079

512,809

CREDITORS

Amounts falling due within one year

8

26,014

16,918

NET CURRENT ASSETS

525,065

495,891

TOTAL ASSETS LESS CURRENT LIABILITIES

1,103,284

1,064,605

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

1,103,164

1,064,485

1,103,284

1,064,605

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

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

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mr R Larkin - Director

1.	STATUTORY INFORMATION

Jasper Investments Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

2,618

DEPRECIATION

At 1 August 2024

and 31 July 2025

2,618

NET BOOK VALUE

At 31 July 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

202,831

Additions

69,681

Disposals

(72,811

)

At 31 July 2025

199,701

PROVISIONS

At 1 August 2024

24,117

Provision for year

(12,635

)

At 31 July 2025

11,482

NET BOOK VALUE

At 31 July 2025

188,219

At 31 July 2024

178,714

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

390,000

NET BOOK VALUE

At 31 July 2025

390,000

At 31 July 2024

390,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

164,575

236,319

Other debtors

93,599

24,936

258,174

261,255

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Taxation and social security

7,050

7,155

Other creditors

18,964

9,763

26,014

16,918