Registration number: 09339482

Jaram Associates Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Jaram Associates Ltd

Company Information

Director

Mr Charles Douglas Jaram

Registered office

5 Valley Drive Kirk Ella Hull East Yorkshire HU10 7PG

Bankers

Starling Bank 3rd Floor 2 Finsbury Avenue London EC2M 2PP

Accountants

Flexibility Professional Services (UK) Ltd Cherry Tree Court 36 Ferensway Hull East Yorkshire HU2 8NH

Jaram Associates Ltd

(Registration number: 09339482)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	14,645	16,163
Current assets
Debtors	5	8,426	8,259
Cash at bank and in hand		7,504	10,691
		15,930	18,950
Creditors: Amounts falling due within one year	6	(12,762)	(14,749)
Net current assets		3,168	4,201
Total assets less current liabilities		17,813	20,364
Provisions for liabilities		(2,783)	(3,070)
Net assets		15,030	17,294
Capital and reserves
Called up share capital	7	110	110
Retained earnings		14,920	17,184
Shareholders' funds		15,030	17,294

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 June 2026
 

......................................... Mr Charles Douglas Jaram Director

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Valley Drive
Kirk Ella
Hull
East Yorkshire
HU10 7PG
United Kingdom

These financial statements were authorised for issue by the director on 4 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Reducing balance at 15%
Motor vehicles	Reducing balance at 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	22,320	28,064	50,384
Additions	-	1,442	1,442
At 31 March 2026	22,320	29,506	51,826
Depreciation
At 1 April 2025	19,129	15,092	34,221
Charge for the year	798	2,162	2,960
At 31 March 2026	19,927	17,254	37,181
Carrying amount
At 31 March 2026	2,393	12,252	14,645
At 31 March 2025	3,191	12,972	16,163

5

Debtors

Current	2026 £	2025 £
Trade debtors	7,107	6,745
Prepayments	1,319	1,514
	8,426	8,259

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	3,335	3,163
Taxation and social security		8,577	10,736
Accruals and deferred income		850	850
		12,762	14,749

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary £1 of £1 each	100	100	100	100
Ordinary A £1 of £1 each	10	10	10	10
	110	110	110	110

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	3,335	3,163

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £200.00 per each Ordinary £1		20,000		20,000
Interim dividend of £300.00 (2025 - £600.00) per each Ordinary A £1		3,000		6,000
		23,000		26,000

10	Related party transactions

Transactions with the director

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Mr Charles Douglas Jaram
Directors Loan Account	(3,162)	22,828	(23,000)	(3,335)

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr Charles Douglas Jaram
Directors Loan Account	(3,162)	26,000	(26,000)	(3,162)

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	11,215	11,810
Contributions paid to money purchase schemes	5,500	10,500
	16,715	22,310

Jaram Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends paid to the director

		2026 £		2025 £
Mr Charles Douglas Jaram
Ordinary £1		20,000		20,000
Ordinary A £1		1,500		3,000
		21,500		23,000