REGISTERED NUMBER: 08490588 (England and Wales)

JAVELINAS GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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 ) .

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

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

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 .