Jakoby Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08637831 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Jakoby Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Richardson

Ms L C Jarman

SECRETARY:

Ms L C Jarman

REGISTERED OFFICE:

Oakfield

Meeting House Lane

Claverham

Bristol

BS49 4PB

REGISTERED NUMBER:

08637831 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

18,744

23,840

Investment property

5

3,035,000

2,860,000

3,053,744

2,883,840

CURRENT ASSETS

Debtors

6

11,320

56,181

Cash at bank

7

6,004

71,486

17,324

127,667

CREDITORS

Amounts falling due within one year

8

129,317

170,116

NET CURRENT LIABILITIES

(111,993

)

(42,449

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,941,751

2,841,391

CREDITORS

Amounts falling due after more than one year

9

673,129

668,415

NET ASSETS

2,268,622

2,172,976

CAPITAL AND RESERVES

Called up share capital

11

1,116,002

Share premium

12

1,116,000

Fair value reserve

12

(45,289

)

(190,663

)

Retained earnings

12

81,909

131,637

SHAREHOLDERS' FUNDS

2,268,622

2,172,976

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 28th May 2026 and were signed on its behalf by:

Ms L C Jarman - Director

1.	STATUTORY INFORMATION

Jakoby 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 as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The directors consider that there are no critical judgements made in applying the Company's accounting policies, nor any key sources of estimation uncertainty, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% 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.

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.

Foreign currencies

The financial statements are presented in pounds sterling (£), which is the functional and presentation currency of the Company. Amounts are rounded to the nearest pound.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1st September 2024

31,787

789

32,576

Additions

-

1,234

Disposals

-

(789

)

(789

)

At 31st August 2025

31,787

1,234

33,021

DEPRECIATION

At 1st September 2024

7,947

789

8,736

Charge for year

5,960

370

6,330

Eliminated on disposal

-

(789

)

(789

)

At 31st August 2025

13,907

370

14,277

NET BOOK VALUE

At 31st August 2025

17,880

864

18,744

At 31st August 2024

23,840

-

23,840

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st September 2024

and 31st August 2025

31,787

DEPRECIATION

At 1st September 2024

7,947

Charge for year

5,960

At 31st August 2025

13,907

NET BOOK VALUE

At 31st August 2025

17,880

At 31st August 2024

23,840

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

2,860,000

Revaluations

175,000

At 31st August 2025

3,035,000

NET BOOK VALUE

At 31st August 2025

3,035,000

At 31st August 2024

2,860,000

Fair value at 31st August 2025 is represented by:

£

Valuation in 2021

79,613

Valuation in 2023

(315,000

)

Valuation in 2025

175,000

Cost

3,095,387

3,035,000

If investment property had not been revalued it would have been included at the following historical cost:

31.8.25

31.8.24

£

Cost

3,095,387

Investment property was valued on an open market basis on 31st August 2025 by the directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

11,034

Deferred tax asset

-

45,147

Prepayments and accrued income

286

-

11,320

56,181

7.	CASH AT BANK

Cash and cash equivalents comprise cash at bank and in hand and short term deposits with an original maturity of three months or less. These balances are maintained to meet the Company's short term cash commitments rather than for investment or other purposes.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Hire purchase contracts

4,279

Trade creditors

2,231

-

Tax

9,062

7,082

Other creditors

11,034

Directors' current accounts

101,548

146,612

Accrued expenses

1,163

1,109

129,317

170,116

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans more 5 yrs non-inst

658,689

649,695

Hire purchase contracts

14,440

18,720

673,129

668,415

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

658,689

649,695

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

658,689

649,695

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

558,001

Ordinary A

£1

558,001

Ordinary B

£1

558,001

1,116,002

12.

RESERVES

Fair

Retained

Share

value

earnings

premium

reserve

Totals

£

At 1st September 2024

131,637

1,116,000

(190,663

)

1,056,974

Profit for the year

168,046

Dividends

(72,400

)

(72,400

)

Assets revalued in period

(145,374

)

-

145,374

-

At 31st August 2025

81,909

1,116,000

(45,289

)

1,152,620

13.	CONTINGENT LIABILITIES

At the balance sheet date, the Company had no contingent assets or contingent liabilities.

14.	RELATED PARTY DISCLOSURES

During the year, total dividends of £72,400 were paid to the directors .

The company is controlled by its directors, Mr J Richardson and Ms L C Jarman, who are also shareholders of the company.

During the year, the company entered into transactions with the directors in the ordinary course of business. These transactions mainly comprised drawings and expenses paid on behalf of the company.

At the balance sheet date, the amounts owed to directors were as follows:

Directors’ current accounts included within creditors falling due within one year amounted to £101,548 (31 August 2024: £146,612).

The balances due to the directors are unsecured, interest-free and repayable on demand.

No guarantees were given by the company in respect of the directors’ obligations, and no guarantees were given by the directors in respect of the company’s obligations during the year.

15.	POST BALANCE SHEET EVENTS

There have been no adjusting or non adjusting events since the balance sheet date which require disclosure or adjustment in these financial statements.