Company registration number 14708395 (England and Wales)
JASD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
JASD LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
JASD LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
180,000
-
0
Current assets
Debtors
4
-
0
100
Cash at bank and in hand
6,198
-
0
6,198
100
Creditors: amounts falling due within one year
5
(62,098)
-
0
Net current (liabilities)/assets
(55,900)
100
Total assets less current liabilities
124,100
100
Creditors: amounts falling due after more than one year
6
(138,375)
-
0
Provisions for liabilities
(4,141)
-
Net (liabilities)/assets
(18,416)
100
Capital and reserves
Called up share capital
100
100
Revaluation reserve
7
17,654
-
0
Profit and loss reserves
(36,170)
-
0
Total equity
(18,416)
100
JASD LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 July 2026 and are signed on its behalf by:
Mrs Dawn Stutzman
Director
Company registration number 14708395 (England and Wales)
JASD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

JASD Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ashgrove House, Dobells Road, Northwich, Cheshire, CW9 8DT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Rental income arising from operating leases on investment properties is recognised in profit or loss on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income and are spread over the lease term. Rental income is recognised when the right to receive payment has been established.

Any amounts received in advance of the rental period to which they relate are deferred and recognised in the period to which they relate.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JASD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Investment property
2026
£
Fair value
At 1 April 2025
-
0
Additions
158,205
Revaluations
21,795
At 31 March 2026
180,000

Investment property comprises of a residential property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the mortgage company, Molo, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
158,205
-
Accumulated depreciation
-
-
Carrying amount
158,205
-

Historic cost includes the purchase value, legal and stamp duty and improvement costs.

JASD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
100
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
15,825
-
0
Other creditors
46,273
-
0
62,098
-
0
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
138,375
-
0
7
Revaluation reserve
2026
2025
£
£
At the beginning of the year
-
0
-
0
Other movements
17,654
-
At the end of the year
17,654
-
2026-03-31 2025-04-01 false false false 24 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Lee Stutzman Mrs Dawn Stutzman 14708395 2025-04-01 2026-03-31 14708395 2026-03-31 14708395 2025-03-31 14708395 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 14708395 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14708395 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 14708395 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 14708395 core:CurrentFinancialInstruments 2026-03-31 14708395 core:CurrentFinancialInstruments 2025-03-31 14708395 core:ShareCapital 2026-03-31 14708395 core:ShareCapital 2025-03-31 14708395 core:RevaluationReserve 2026-03-31 14708395 core:RevaluationReserve 2025-03-31 14708395 core:RetainedEarningsAccumulatedLosses 2026-03-31 14708395 core:RetainedEarningsAccumulatedLosses 2025-03-31 14708395 core:RevaluationReserve 2025-03-31 14708395 core:RevaluationReserve 2024-03-31 14708395 bus:Director2 2025-04-01 2026-03-31 14708395 2024-04-01 2025-03-31 14708395 2025-03-31 14708395 core:Non-currentFinancialInstruments 2026-03-31 14708395 core:Non-currentFinancialInstruments 2025-03-31 14708395 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14708395 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14708395 bus:FRS102 2025-04-01 2026-03-31 14708395 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14708395 bus:Director1 2025-04-01 2026-03-31 14708395 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP