REGISTERED NUMBER: 08316959

Financial Statements for the Year Ended 31 August 2025

for

Jaerndal Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Ms L M Jaerndal

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

08316959

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

2,701

1,994

Investment property

5

854,000

800,000

856,701

801,994

CURRENT ASSETS

Debtors

6

974,430

844,264

Cash at bank

5,998

13,273

980,428

857,537

CREDITORS

Amounts falling due within one year

7

1,008,665

977,429

NET CURRENT LIABILITIES

(28,237

)

(119,892

)

TOTAL ASSETS LESS CURRENT LIABILITIES

828,464

682,102

CREDITORS

Amounts falling due after more than one year

8

485,951

487,491

NET ASSETS

342,513

194,611

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

9

384,100

330,100

Retained earnings

(41,588

)

(135,490

)

SHAREHOLDERS' FUNDS

342,513

194,611

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 31 May 2026 and were signed by:

Ms L M Jaerndal - Director

1.	STATUTORY INFORMATION

Jaerndal Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

9,954

Additions

1,607

At 31 August 2025

11,561

DEPRECIATION

At 1 September 2024

7,960

Charge for year

900

At 31 August 2025

8,860

NET BOOK VALUE

At 31 August 2025

2,701

At 31 August 2024

1,994

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

800,000

Revaluations

54,000

At 31 August 2025

854,000

NET BOOK VALUE

At 31 August 2025

854,000

At 31 August 2024

800,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2020

750,160

Valuation in 2021

(3,160

)

Valuation in 2022

53,000

Valuation in 2025

54,000

854,000

If properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

469,900

469,900

Investment properties were valued on an open market basis on 31 August 2025 by Ms L Jaerndal .

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by participating interests

974,430

844,264

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

1,541

1,540

Other creditors

1,007,124

975,889

1,008,665

977,429

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

485,951

487,491

Amounts falling due in more than five years:

Repayable by instalments

Mortgage

485,053

485,053

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

330,100

Revaluations

54,000

At 31 August 2025

384,100

10.	RELATED PARTY DISCLOSURES

The Director Ms L Jaerndal is considered to be key management personnel.