Jomond Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07445543 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

JOMOND LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

J E Olcott

REGISTERED OFFICE:

45 Queen Street

Deal

Kent

CT14 6EY

REGISTERED NUMBER:

07445543 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

-

Investments

5

367,604

CURRENT ASSETS

Debtors

6

650,155

642,330

Cash at bank

23,032

32,495

673,187

674,825

CREDITORS

Amounts falling due within one year

7

197,155

196,920

NET CURRENT ASSETS

476,032

477,905

TOTAL ASSETS LESS CURRENT
LIABILITIES

843,636

845,509

PROVISIONS FOR LIABILITIES

64,126

NET ASSETS

779,510

781,383

CAPITAL AND RESERVES

Called up share capital

1,005,500

Fair value reserve

8

273,378

Retained earnings

(499,368

)

(497,495

)

SHAREHOLDERS' FUNDS

779,510

781,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

J E Olcott - Director

1.	STATUTORY INFORMATION

Jomond Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

The financial statements have been prepared on a going concern basis as the Company receives the continued support of the Directors and shareholders via their loans to the Company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 December 2024

and 30 November 2025

594

15,412

16,006

DEPRECIATION

At 1 December 2024

and 30 November 2025

594

15,412

16,006

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 December 2024

and 30 November 2025

367,604

NET BOOK VALUE

At 30 November 2025

367,604

At 30 November 2024

367,604

Cost or valuation at 30 November 2025 is represented by:

Other

investments

£

Valuation in 2021

337,504

Valuation in 2023

30,100

367,604

Fixed asset investments represent:

An investment in Power Transition Ltd, valued at £30,000

An investment in Guard Global Limited, a 100% subsidiary of Jomond Limited, valued at £337,604

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

650,155

642,330

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other creditors

24,511

Credit card

235

79

Directors' current accounts

171,213

171,189

Accrued expenses

1,196

1,141

197,155

196,920

8.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

273,378

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

J E Olcott

Balance outstanding at start of year

171,188

171,909

Amounts advanced

1,347

874

Amounts repaid

(1,322

)

(1,595

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

171,213

171,188

10.	RELATED PARTY DISCLOSURES

Amounts owed by group undertakings represents a loan from Guard Global Limited.

Balance at 1 December 2024: £642,330

Amounts advanced in the year: £7,885

Amounts repaid in the year: £60

Balance at 30 November 2025: £650,155

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................