Jakaric Limited - Filleted accounts

Registered number

06556141

Jakaric Limited

Filleted Accounts

30 April 2026

Jakaric Limited
Registered number:		06556141
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		444			-

Current assets
Debtors	4	(65)			3,155
Cash at bank		1,690			47,703
		1,625			50,858

Creditors: amounts falling due within one year	5	(956)			(5,051)

Net current assets			669			45,807

Net assets			1,113			45,807

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,013			45,707

Shareholder's funds			1,113			45,807

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Richard
Director
Approved by the board on 29 May 2026

Jakaric Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of IT consultancy services. Turnover from the rendering of IT consultancy services is recognised at the end of each month for work done in that month.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2025				6,109
	Additions				666
	At 30 April 2026				6,775

	Depreciation
	At 1 May 2025				6,109
	Charge for the year				222
	At 30 April 2026				6,331

	Net book value
	At 30 April 2026				444


4	Debtors		2026		2025
£				£

	Trade debtors		(65)		-
	Other debtors		-		3,155
			(65)		3,155


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		60		641
	Taxation and social security costs		103		4,410
	Other creditors		793		-
			956		5,051


6	Other information

	Jakaric Limited is a private company limited by shares and incorporated in England. Its registered office is:
	34 Westwood Road
	Barnes
	London
	SW13 0LA