Registration number: 10535312

JALBARC Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

JALBARC Ltd

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	781,068	661,800
Current assets
Debtors	4	14,813	16,996
Cash at bank and in hand		9,656	61,239
		24,469	78,235
Creditors: Amounts falling due within one year	5	(646,007)	(640,885)
Net current liabilities		(621,538)	(562,650)
Net assets		159,530	99,150
Capital and reserves
Called up share capital	6	6	6
Retained earnings		159,524	99,144
Shareholders' funds		159,530	99,150

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

......................................... Mrs Cecelia Powell Director

(Registration number: 10535312)

JALBARC Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Albashed
River Row
Cwm
Ebbw Vale
Newport
NP23 7TJ
United Kingdom

These financial statements were authorised for issue by the Board on 31 July 2026.

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.

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.

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.

JALBARC Ltd

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

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 January 2025	661,800	661,800
Additions	119,268	119,268
At 31 December 2025	781,068	781,068
Depreciation
Carrying amount
At 31 December 2025	781,068	781,068
At 31 December 2024	661,800	661,800

Included within the net book value of land and buildings above is £781,068 (2024 - £661,800) in respect of freehold land and buildings.
 

4

Debtors

Current	2025 £	2024 £
Trade debtors	13,000	13,000
Prepayments	1,813	3,996
	14,813	16,996

JALBARC Ltd

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

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	11,857	5,891
Accruals and deferred income	1,452	1,386
Other creditors	632,698	633,608
	646,007	640,885

Included in other creditors above is an amount of £632,698 (2024: £633,608) relating to a Director's Current Account

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ord of £1 each	6	6	6	6