REGISTERED NUMBER: 04961229 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Jodan Investments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

292,336

269,535

Investments

7

100

100

292,436

269,635

Current assets

Stocks

97,819

107,430

Debtors

8

437,776

442,529

Cash at bank and in hand

240,614

232,991

776,209

782,950

Creditors

Amounts falling due within one year

9

(274,916

)

(242,802

)

Net current assets

501,293

540,148

Total assets less current liabilities

793,729

809,783

Creditors

Amounts falling due after more than one year

10

(31,650

)

(40,522

)

Provisions for liabilities

(24,335

)

(23,858

)

Net assets

737,744

745,403

Capital and reserves

Called up share capital

12

130

130

Revaluation reserve

13

95,074

72,206

Retained earnings

642,540

673,067

Shareholders' funds

737,744

745,403

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

Mr B Manning - Director

Mr M J Cook - Director

Mr J Overson - Director

1.	Statutory information

Jodan Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04961229

Registered office:

214 Main Road

West Winch

King's Lynn

Norfolk

PE33 0NP

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

1% on cost

Plant and machinery

-

15% p.a. reducing balance

Fixtures and fittings

-

15% p.a. reducing balance

Motor vehicles

-

25% p.a. reducing balance

Computer equipment

-

20% p.a. reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4.	Employees and directors

The average number of employees during the year was 17 (2024 - 14 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

197,500

Amortisation

At 1 January 2025

and 31 December 2025

197,500

Net book value

At 31 December 2025

-

At 31 December 2024

-

6.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Cost or valuation

At 1 January 2025

196,680

23,482

41,466

Additions

-

113

-

Revaluations

22,868

-

-

At 31 December 2025

219,548

23,595

41,466

Depreciation

At 1 January 2025

22,581

18,565

22,896

Charge for year

1,967

748

2,785

At 31 December 2025

24,548

19,313

25,681

Net book value

At 31 December 2025

195,000

4,282

15,785

At 31 December 2024

174,099

4,917

18,570

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost or valuation

At 1 January 2025

143,348

21,891

426,867

Additions

16,250

1,473

17,836

Revaluations

-

-

22,868

At 31 December 2025

159,598

23,364

467,571

Depreciation

At 1 January 2025

78,946

14,344

157,332

Charge for year

10,828

1,575

17,903

At 31 December 2025

89,774

15,919

175,235

Net book value

At 31 December 2025

69,824

7,445

292,336

At 31 December 2024

64,402

7,547

269,535

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2018

27,643

-

-

Valuation in 2021

44,563

-

-

Valuation in 2023

124,474

-

-

Valuation in 2025

22,868

-

-

Cost

-

23,595

41,466

219,548

23,595

41,466

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2018

-

-

27,643

Valuation in 2021

-

-

44,563

Valuation in 2023

-

-

124,474

Valuation in 2025

-

-

22,868

Cost

159,598

23,364

248,023

159,598

23,364

467,571

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

124,474

124,474

Aggregate depreciation

19,585

19,585

Value of land in freehold land and buildings

104,889

104,889

Freehold land and buildings were valued on an open market basis on 31 December 2025 by the directors .

7.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

100

Net book value

At 31 December 2025

100

At 31 December 2024

100

8.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

21,526

26,862

Other debtors

416,250

415,667

437,776

442,529

9.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Bank loans and overdrafts

7,780

6,335

Trade creditors

135,155

76,343

Taxation and social security

61,364

83,987

Other creditors

70,617

76,137

274,916

242,802

10.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Bank loans

31,650

40,522

11.	Secured debts

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

39,430

46,857

The bank holds charges over the premises at 58 Bergen Way, North Lynn Industrial estate, Kings Lynn, Norfolk. The aggregate liability included within creditors under one year over which security is held is £7,780 (2024: £6,335).

The aggregate liability included within creditors over one year over which security is held is £31,650 (2024: £40,522).

The aggregate liability included within creditors over five years over which security is held is nil (2024: £8,974).

The bank loan is repayable in monthly instalments, with the final repayment of the loan, interest and any other amounts outstanding to be made in 2030. Interest on the loan is charged at 3.14% per annum over the Bank's Sterling Base Rate.

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary A

1

100

100

1,000

Ordinary B

1

30

30

130

130

13.

Reserves

Revaluation

reserve

£

At 1 January 2025

72,206

Revaluation of tangible assets

22,868

At 31 December 2025

95,074

Profit and loss account - This reserve records distributable retained earnings and accumulated losses.