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Registration number: SC711704

Jaffa Consultants Ltd
Unaudited Financial Statements
for the Year Ended 31 October 2025

Jaffa Consultants Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 6

Jaffa Consultants Ltd

(Registration number: SC711704)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 163
Investments | 5 | 2 | 2
|  | 2 | 165
Current assets |  |  |
Debtors | 6 | 882,177 | 674,927
Cash at bank and in hand |  | 45,284 | 131,326
|  | 927,461 | 806,253
Creditors: Amounts falling due within one year | 7 | (121,508) | (128,532)
Net current assets |  | 805,953 | 677,721
Net assets |  | 805,955 | 677,886
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 805,954 | 677,885
Shareholders' funds |  | 805,955 | 677,886

For the financial year ending 31 October 2025 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 Income Statement.

Approved and authorised by the director on 3 July 2026

......................................... Mr Yunis Mohammed Ibrahim Mattar Director

Jaffa Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

The principal place of business is:
12/1 Great Stuart Street
Edinburgh
EH3 7TN

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

Jaffa Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current 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.

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.

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Jaffa Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2024 - 1).

Jaffa Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 649 | 649
At 31 October 2025 | 649 | 649
Depreciation
At 1 November 2024 | 486 | 486
Charge for the year | 163 | 163
At 31 October 2025 | 649 | 649
Carrying amount
At 31 October 2025 | - | -
At 31 October 2024 | 163 | 163

5 | Investments

| 2025 £ | 2024 £
Investments in associates | 2 | 2

Associates | £
Cost
At 1 November 2024 | 2
Provision
Carrying amount
At 31 October 2025 | 2
At 31 October 2024 | 2

6 | Debtors

Jaffa Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 882,177 | 674,927
|  | 882,177 | 674,927

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 55,026 | 74,072
Accruals and deferred income | 2,356 | 1,116
Other creditors | 64,126 | 53,344
| 121,508 | 128,532

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £36,845.69 (2024 - £35,079.59) per each Ordinary A |  | 36,846 |  | 35,080