Jakob Bloch and Partners Ltd - Filleted accounts

Jakob Bloch and Partners Ltd
Registered number:		02874800
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,699			2,572

Current assets
Debtors	4	92,318			270,500
Cash at bank and in hand		182,870			1,508
		275,188			272,008

Creditors: amounts falling due within one year	5	(253,365)			(237,480)

Net current assets			21,823			34,528

Total assets less current liabilities			38,522			37,100

Creditors: amounts falling due after more than one year	6		-			(20,000)

Provisions for liabilities			(4,175)			-


Net assets			34,347			17,100

Capital and reserves
Called up share capital			100			100
Profit and loss account			34,247			17,000

Shareholder's funds			34,347			17,100

The director is 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 director acknowledges his 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 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 Bloch
Director
Approved by the board on 7 July 2026

Jakob Bloch and Partners Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Leasehold improvements	Over the length of the lease
	Plant and machinery	3 years straight line

	Debtors
	Short term debtors are measured at transaction 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. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors			2025		2024
Number					Number

	Average number of directors and persons employed by the company			4		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	494,039		28,582		522,621
	Additions	-		23,594		23,594
	At 31 December 2025	494,039		52,176		546,215

	Depreciation
	At 1 January 2025	494,039		26,010		520,049
	Charge for the year	-		9,467		9,467
	At 31 December 2025	494,039		35,477		529,516

	Net book value
	At 31 December 2025	-		16,699		16,699
	At 31 December 2024	-		2,572		2,572


4	Debtors			2025		2024
£					£

	Trade debtors			-		42,272
	Prepayments			20,222		18,900
	Accrued income			5,069		149,251
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			42,113		41,758
	Other debtors			24,914		18,319
				92,318		270,500


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			20,000		40,000
	Trade creditors			37,941		35,776
	Accruals			45,967		53,054
	Corporation tax			42,673		5,519
	Other taxes and social security costs			4,143		8,188
	Other creditors			102,641		94,943
				253,365		237,480


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		20,000


7	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			187,888		226,638


8	Controlling party

	The company's immediate and ultimate parent company is Bokaj Ltd, a company registered and incorporated in Engalnd and Wales, which is controlled by Mr Bloch.


9	Other information

	Jakob Bloch and Partners Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Dairy
	6 Station Road
	Petersfield
	GU32 3ED