REGISTERED NUMBER: 01758692 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Jadar Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

5

DIRECTOR:

S J Darville

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

01758692 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Tangible assets

4

4,833

5,692

Investments

5

577,977

589,838

582,810

595,530

CURRENT ASSETS

Debtors

477,020

407,522

Cash at bank

107,377

209,302

584,397

616,824

CREDITORS

Amounts falling due within one year

2,512

3,240

NET CURRENT ASSETS

581,885

613,584

TOTAL ASSETS LESS CURRENT LIABILITIES

1,164,695

1,209,114

PROVISIONS FOR LIABILITIES

6

151,613

146,854

NET ASSETS

1,013,082

1,062,260

CAPITAL AND RESERVES

Called up share capital

7

288

288

Share premium

853,359

853,359

Revaluation reserve

8

646,395

626,105

Capital redemption reserve

133

133

Retained earnings

(487,093

)

(417,625

)

SHAREHOLDERS' FUNDS

1,013,082

1,062,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

S J Darville - Director

1.	STATUTORY INFORMATION

Jadar Limited 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Office equipment

-

15% on reducing balance

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

21,675

DEPRECIATION

At 1 January 2025

15,983

Charge for year

859

At 31 December 2025

16,842

NET BOOK VALUE

At 31 December 2025

4,833

At 31 December 2024

5,692

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 January 2025

595,112

Additions

115,775

Disposals

(156,068

)

Revaluations

25,049

At 31 December 2025

579,868

PROVISIONS

At 1 January 2025

5,274

Charge for year

307

Eliminated on disposal

(3,690

)

At 31 December 2025

1,891

NET BOOK VALUE

At 31 December 2025

577,977

At 31 December 2024

589,838

Cost or valuation at 31 December 2025 is represented by:

Totals

£

Valuation in 2017

885,964

Valuation in 2018

(72,517

)

Valuation in 2019

(31,168

)

Valuation in 2020

(154,864

)

Valuation in 2021

(5,485

)

Valuation in 2022

(55,546

)

Valuation in 2024

28,728

Valuation in 2025

(15,244

)

579,868

If Unlisted investments had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

350,060

350,060

The director undertook a revaluation exercise at the end of each year in relation to the unlisted investments.

Valuations were obtained by the investment custodians as at 31st December 2025 and this value is £379,789 (2024: £378,403)

6.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Other timing differences

151,613

146,854

Deferred

tax

£

Balance at 1 January 2025

146,854

Provided during year

4,759

Balance at 31 December 2025

151,613

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

188

Ordinary shares

£1

188

188

100

A shares

£1

100

100

288

288

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

626,105

Revaluation of unlisted

investments

20,290

At 31 December 2025

646,395