REGISTERED NUMBER: 10196855 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Jaal Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Trivedi

REGISTERED OFFICE:

16 Beaufort Court

Admirals Way

Docklands

London

E14 9XL

REGISTERED NUMBER:

10196855 (England and Wales)

ACCOUNTANTS:

RBS Accountants Limited

16 Beaufort Court

Admirals Way

London

Docklands

London

E14 9XL

FIXED ASSETS

Tangible assets

4

44,308

65,750

Investments

5

2,846,503

2,536,014

2,890,811

2,601,764

CURRENT ASSETS

Debtors

6

2,114,672

1,951,229

Cash at bank

644,392

836,309

2,759,064

2,787,538

CREDITORS

Amounts falling due within one year

7

5,369,635

5,151,371

NET CURRENT LIABILITIES

(2,610,571

)

(2,363,833

)

TOTAL ASSETS LESS CURRENT LIABILITIES

280,240

237,931

CREDITORS

Amounts falling due after more than one year

8

64,891

78,869

NET ASSETS

215,349

159,062

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

(496,323

)

(161,201

)

Retained earnings

711,572

320,163

SHAREHOLDERS' FUNDS

215,349

159,062

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 11 June 2026 and were signed by:

A S Trivedi - Director

1.	STATUTORY INFORMATION

Jaal Trading Limited 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.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,450

83,007

14,553

99,010

Additions

-

-

2,390

2,390

At 31 March 2026

1,450

83,007

16,943

101,400

DEPRECIATION

At 1 April 2025

1,450

20,752

11,058

33,260

Charge for year

-

20,752

3,080

23,832

At 31 March 2026

1,450

41,504

14,138

57,092

NET BOOK VALUE

At 31 March 2026

-

41,503

2,805

44,308

At 31 March 2025

-

62,255

3,495

65,750

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

2,536,014

Additions

2,908,052

Disposals

(1,866,933

)

Revaluations

(664,651

)

Exchange differences

(65,979

)

At 31 March 2026

2,846,503

NET BOOK VALUE

At 31 March 2026

2,846,503

At 31 March 2025

2,536,014

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2020

(134,052

)

Valuation in 2021

36,039

Valuation in 2022

(94,843

)

Valuation in 2023

(74,731

)

Valuation in 2024

357,812

Valuation in 2025

(305,160

)

Valuation in 2026

(446,829

)

Cost

3,508,267

2,846,503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Current Assets Investments

1,951,055

1,907,408

Other debtors

8,552

6,525

Deferred tax asset

155,065

37,296

2,114,672

1,951,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,617

9,697

Amounts owed to group undertakings

5,208,506

4,725,696

Tax

140,783

404,527

Social security and other taxes

9,674

-

Other creditors

3,289

7,252

Accrued expenses

4,766

4,199

5,369,635

5,151,371

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 2-5 years

-

3,362

Hire purchase contracts

64,891

75,507

64,891

78,869