REGISTERED NUMBER: 05291382 (England and Wales)

JAS-BARS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J R Llewellyn

SECRETARY:

Mrs J E Slater

REGISTERED OFFICE:

Black Friars

Little Milford

Haverfordwest

Pembrokeshire

SA62 4ET

REGISTERED NUMBER:

05291382 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

Castle Chambers

6 Westgate Hill

Pembroke

Pembrokeshire

SA71 4LB

FIXED ASSETS

Tangible assets

4

205,165

208,190

CURRENT ASSETS

Debtors

5

26,526

27,459

Investments

6

125,000

125,000

Cash at bank

89,422

131,557

240,948

284,016

CREDITORS

Amounts falling due within one year

7

62,961

74,980

NET CURRENT ASSETS

177,987

209,036

TOTAL ASSETS LESS CURRENT LIABILITIES

383,152

417,226

CREDITORS

Amounts falling due after more than one year

8

-

3,300

NET ASSETS

383,152

413,926

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

383,052

413,826

SHAREHOLDERS' FUNDS

383,152

413,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 16 May 2026 and were signed by:

Mrs J R Llewellyn - Director

1.	STATUTORY INFORMATION

Jas-Bars Ltd 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.

Freehold property

-

1% on cost

Improvements to property

-

2% on cost

Plant and Machinery

-

15% reducing balance

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.

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 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

Machinery

Totals

£

£

£

£

COST

At 1 April 2025

150,000

95,407

64,630

310,037

Additions

-

2,400

906

3,306

At 31 March 2026

150,000

97,807

65,536

313,343

DEPRECIATION

At 1 April 2025

30,000

25,476

46,371

101,847

Charge for year

1,500

1,956

2,875

6,331

At 31 March 2026

31,500

27,432

49,246

108,178

NET BOOK VALUE

At 31 March 2026

118,500

70,375

16,290

205,165

At 31 March 2025

120,000

69,931

18,259

208,190

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

26,526

27,459

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Other

125,000

125,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,200

6,089

Trade creditors

260

-

Taxation and social security

735

-

Other creditors

58,766

68,891

62,961

74,980

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,300

9.	ULTIMATE CONTROLLING PARTY