IRIS Accounts Production v26.1.10.61 08490588 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false 19682 69472 32769 24750 29958 74540 22493 19682 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08490588 2025-03-31 08490588 2026-03-31 08490588 2025-04-01 2026-03-31 08490588 2024-03-31 08490588 2024-04-01 2025-03-31 08490588 2025-03-31 08490588 ns15:EnglandWales 2025-04-01 2026-03-31 08490588 ns14:PoundSterling 2025-04-01 2026-03-31 08490588 ns10:Director1 2025-04-01 2026-03-31 08490588 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08490588 ns10:SmallEntities 2025-04-01 2026-03-31 08490588 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08490588 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08490588 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08490588 ns10:FullAccounts 2025-04-01 2026-03-31 08490588 ns10:Director1 41 2025-03-31 08490588 ns10:Director1 41 2024-03-31 08490588 ns10:Director1 41 2025-04-01 2026-03-31 08490588 ns10:Director1 41 2024-04-01 2025-03-31 08490588 ns10:Director1 41 2026-03-31 08490588 ns10:Director1 41 2025-03-31 08490588 ns10:Director2 2025-04-01 2026-03-31 08490588 ns10:RegisteredOffice 2025-04-01 2026-03-31 08490588 ns5:CurrentFinancialInstruments 2026-03-31 08490588 ns5:CurrentFinancialInstruments 2025-03-31 08490588 ns5:Non-currentFinancialInstruments 2026-03-31 08490588 ns5:Non-currentFinancialInstruments 2025-03-31 08490588 ns5:ShareCapital 2026-03-31 08490588 ns5:ShareCapital 2025-03-31 08490588 ns5:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 08490588 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 08490588 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 08490588 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08490588 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 08490588 ns5:PlantMachinery 2025-04-01 2026-03-31 08490588 ns5:FurnitureFittings 2025-04-01 2026-03-31 08490588 ns5:MotorVehicles 2025-04-01 2026-03-31 08490588 ns5:ComputerEquipment 2025-04-01 2026-03-31 08490588 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 08490588 ns5:PlantMachinery 2025-03-31 08490588 ns5:FurnitureFittings 2025-03-31 08490588 ns5:ShortLeaseholdAssets ns5:LandBuildings 2026-03-31 08490588 ns5:PlantMachinery 2026-03-31 08490588 ns5:FurnitureFittings 2026-03-31 08490588 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 08490588 ns5:PlantMachinery 2025-03-31 08490588 ns5:FurnitureFittings 2025-03-31 08490588 ns5:MotorVehicles 2025-03-31 08490588 ns5:ComputerEquipment 2025-03-31 08490588 ns5:MotorVehicles 2026-03-31 08490588 ns5:ComputerEquipment 2026-03-31 08490588 ns5:MotorVehicles 2025-03-31 08490588 ns5:ComputerEquipment 2025-03-31 08490588 ns5:AdditionsToInvestments 2026-03-31 08490588 ns5:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 08490588 ns5:CostValuation 2026-03-31 08490588 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 08490588 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08490588 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2026-03-31 08490588 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31 08490588 ns10:Director1 1 2025-03-31 08490588 ns10:Director1 1 2024-03-31 08490588 ns10:Director1 1 2025-04-01 2026-03-31 08490588 ns10:Director1 1 2024-04-01 2025-03-31 08490588 ns10:Director1 1 2026-03-31 08490588 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 08490588 (England and Wales)

| JAVELINAS GROUP LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JAVELINAS GROUP LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mrs D S Reese

| Mr C R Reese

| REGISTERED OFFICE: | 15 High Street

| Brackley

| Northamptonshire

| NN13 7DH

| REGISTERED NUMBER: | 08490588 (England and Wales)

| ACCOUNTANTS: | Blencowes

| 15 High Street

| Brackley

| Northamptonshire

| NN13 7DH

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 48,441 |  | 69,473 |  |

Investments | 5 | 109,001 |  | - |  |

157,442 |  | 69,473 |  |

CURRENT ASSETS

Debtors | 6 | 246,075 |  | 917,195 |  |

Cash at bank | 214,156 |  | 163,469 |  |

460,231 |  | 1,080,664 |  |

CREDITORS

Amounts falling due within one year | 7 | 261,457 |  | 679,111 |  |

NET CURRENT ASSETS | 198,774 |  | 401,553 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 356,216 |  | 471,026 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (216,454 | ) | (420,714 | ) |

PROVISIONS FOR LIABILITIES | (27,250 | ) | - |  |

NET ASSETS | 112,512 |  | 50,312 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 81,750 |  | - |  |

Retained earnings | 30,662 |  | 50,212 |  |

SHAREHOLDERS' FUNDS | 112,512 |  | 50,312 |  |

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.

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

BALANCE SHEET - continued

31 MARCH 2026

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 15 August 2026 and were signed on its behalf by:

Mrs D S Reese - Director

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Javelinas Group 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 rounded to the nearest 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

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and revenue can be reliably measured. Revenue is measured as the fair value of consideration receivable, excluding discounts, rebates and value added tax.

| The following conditions must apply before revenue can be recognised:

| Contract revenue recognition

| Where the outcome of a contract can be reliably estimated, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. This is normally measured by the proportion that the contract costs incurred for work performed to date.

| Variations in contract work, claims and incentive payments are included to the extent that the amount can be reliably measured and it's receipt is considered probable.Where the outcome of the contact cannot be estimated reliably, contract revenue is recognised to the extent of the contract costs incurred where it is probable, they will be recovered. Contact costs are recognised as an expense immediately.

| Tangible fixed assets

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

| Short leasehold | - | 20% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Office & Computer equipment | - | 15% on cost

| Investments in subsidiaries

| In the parent company’s individual financial statements, investments in unlisted subsidiaries are initially measured at cost, which is the fair value of the consideration given including directly attributable transaction costs.

| After initial recognition, investments in subsidiaries are stated at fair value at each reporting date. Gains and losses arising from changes in fair value are recognized in Other Comprehensive Income and accumulated in equity within a non-distributable revaluation reserve.Fair value is determined using valuation techniques appropriate for unlisted entities,. Where the fair value of an investment cannot be measured reliably, the investment is measured at cost less any accumulated impairment losses.

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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 taxation

| 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.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at the transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 3 ) .

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2025 | 57,799 |  | 6,586 |  | 4,913 |  |

| Additions | - |  | - |  | 557 |  |

| Disposals | - |  | - |  | - |  |

| At 31 March 2026 | 57,799 |  | 6,586 |  | 5,470 |  |

| DEPRECIATION

| At 1 April 2025 | 11,560 |  | 3,213 |  | 1,932 |  |

| Charge for year | 11,559 |  | 675 |  | 670 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 March 2026 | 23,119 |  | 3,888 |  | 2,602 |  |

| NET BOOK VALUE

| At 31 March 2026 | 34,680 |  | 2,698 |  | 2,868 |  |

| At 31 March 2025 | 46,239 |  | 3,373 |  | 2,981 |  |

| Office & |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 21,893 |  | 13,401 |  | 104,592 |  |

| Additions | - |  | 5,911 |  | 6,468 |  |

| Disposals | (21,893 | ) | - |  | (21,893 | ) |

| At 31 March 2026 | - |  | 19,312 |  | 89,167 |  |

| DEPRECIATION

| At 1 April 2025 | 9,283 |  | 9,131 |  | 35,119 |  |

| Charge for year | - |  | 1,986 |  | 14,890 |  |

| Eliminated on disposal | (9,283 | ) | - |  | (9,283 | ) |

| At 31 March 2026 | - |  | 11,117 |  | 40,726 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | 8,195 |  | 48,441 |  |

| At 31 March 2025 | 12,610 |  | 4,270 |  | 69,473 |  |

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| Additions | 1 |  |

| Revaluations | 109,000 |  |

| At 31 March 2026 | 109,001 |  |

| NET BOOK VALUE

| At 31 March 2026 | 109,001 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2026 | 109,000 |  |

| Cost | 1 |  |

109,001 |  |

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

2026 | 2025 |

£ | £ |

| Cost | 1 |  | - |  |

| Investments in subsidiaries were valued on an open market basis on 31 March 2026 by the directors .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 95,465 |  | 506,496 |  |

| Amounts recoverable on contract | 112,549 |  | 335,940 |  |

| Other debtors | 13,121 |  | 54,893 |  |

| Directors' current accounts | 22,493 |  | 19,683 |  |

| Prepayments and accrued income | 2,447 |  | 183 |  |

246,075 |  | 917,195 |  |

| JAVELINAS GROUP LTD (REGISTERED NUMBER: 08490588) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other loans | 61,024 |  | 204,334 |  |

| Hire purchase contracts | - |  | 4,285 |  |

| Trade creditors | 23,757 |  | 89,382 |  |

| Tax | 53,445 |  | 111,339 |  |

| Social security and other taxes | 1,528 |  | - |  |

| VAT | 33,340 |  | 65,242 |  |

| Other creditors | 83,339 |  | 198,920 |  |

| Accruals and deferred income | 5,024 |  | 5,609 |  |

261,457 |  | 679,111 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other loans - More than 1 Year | 216,454 |  | 411,845 |  |

| Hire purchase contracts | - |  | 8,869 |  |

216,454 |  | 420,714 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| Investment in subsidiaries | 81,750 |  |

| At 31 March 2026 | 81,750 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026 | 2025 |

£ | £ |

| Mrs D S Reese and Mrs D S Reese

| Balance outstanding at start of year | 19,682 |  | 69,472 |  |

| Amounts advanced | 32,769 |  | 24,750 |  |

| Amounts repaid | (29,958 | ) | (74,540 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 22,493 |  | 19,682 |  |

| As at 31 March 2026 the joint directors loan account was overdrawn by £22,493 (2025 - £19,683). The company has charged interest on the loan at 3.75% for 2026 .