REGISTERED NUMBER: 02379467 (England and Wales)

JACKSON (INTERNATIONAL) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W J Jackson

N N Jackman-Smith

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

02379467 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,330

38,169

Investment property

6

151,999

151,999

188,329

190,168

CURRENT ASSETS

Debtors

7

43,478

17,871

Investments

8

2,340

2,340

Cash at bank

18,979

29,391

64,797

49,602

CREDITORS

Amounts falling due within one year

9

205,565

285,260

NET CURRENT LIABILITIES

(140,768

)

(235,658

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,561

(45,490

)

PROVISIONS FOR LIABILITIES

1,247

1,337

NET ASSETS/(LIABILITIES)

46,314

(46,827

)

CAPITAL AND RESERVES

Called up share capital

10

3,340

3,340

Non-distributable reserve

11

3,107

3,107

Retained earnings

11

39,867

(53,274

)

SHAREHOLDERS' FUNDS

46,314

(46,827

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

W J Jackson - Director

1.	STATUTORY INFORMATION

Jackson (International) 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Jackson (International) Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Restructuring fees have been fully amortised in the year in which they occurred.

Tangible fixed assets

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

Freehold property

-

2% on cost

Office and computer equipment

-

33% on cost and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

8,401

AMORTISATION

At 1 April 2025

and 31 March 2026

8,401

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Office

and

Freehold

computer

property

equipment

Totals

£

£

£

COST

At 1 April 2025

36,964

4,034

40,998

Additions

-

238

238

Disposals

-

(700

)

(700

)

At 31 March 2026

36,964

3,572

40,536

DEPRECIATION

At 1 April 2025

-

2,829

2,829

Charge for year

1,478

599

2,077

Eliminated on disposal

-

(700

)

(700

)

At 31 March 2026

1,478

2,728

4,206

NET BOOK VALUE

At 31 March 2026

35,486

844

36,330

At 31 March 2025

36,964

1,205

38,169

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

151,999

NET BOOK VALUE

At 31 March 2026

151,999

At 31 March 2025

151,999

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

4,143

Cost

147,856

151,999

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

147,857

147,857

Investment property was valued on an open market basis on 4 September 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

4,800

Loans from related companies

31,695

-

Directors' current accounts

6,897

6,683

Prepayments

4,886

6,388

43,478

17,871

8.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Investment in subsidiaries

2,340

2,340

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,046

5,576

Loans to related companies

188,634

270,391

Tax

4,312

2,119

Social security and other taxes

2,793

1,579

Pension

382

185

VAT

4,912

4,231

Directors' current accounts

624

312

Accruals and deferred income

862

867

205,565

285,260

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,505

Ordinary A

£1

2,505

1,755

835

Ordinary B

£1

835

585

3,340

2,340

11.

RESERVES

Retained

Non-distributable

earnings

reserve

Totals

£

£

£

At 1 April 2025

(53,274

)

3,107

(50,167

)

Profit for the year

157,141

157,141

Dividends

(64,000

)

(64,000

)

At 31 March 2026

39,867

3,107

42,974

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

W J Jackson

Balance outstanding at start of year

6,683

6,679

Amounts advanced

530

316

Amounts repaid

(316

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,897

6,683

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £64,000 were paid to the directors .

14.	ULTIMATE CONTROLLING PARTY

The controlling party is W J Jackson.