REGISTERED NUMBER: 09372127 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Jessica Hayler Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Hayler

REGISTERED OFFICE:

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

REGISTERED NUMBER:

09372127 (England and Wales)

ACCOUNTANTS:

Cloud Concepts Accounting Ltd

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

FIXED ASSETS

Tangible assets

4

842,810

596,620

Investments

5

100

-

842,910

596,620

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

6

2,283

2,004

Cash at bank and in hand

25,287

132,484

32,570

139,488

CREDITORS

Amounts falling due within one year

7

(406,369

)

(285,606

)

NET CURRENT LIABILITIES

(373,799

)

(146,118

)

TOTAL ASSETS LESS CURRENT LIABILITIES

469,111

450,502

CREDITORS

Amounts falling due after more than one year

8

(240,789

)

(255,238

)

PROVISIONS FOR LIABILITIES

10

(940

)

(1,018

)

NET ASSETS

227,382

194,246

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

227,282

194,146

SHAREHOLDERS' FUNDS

227,382

194,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd August 2026 and were signed by:

J Hayler - Director

1.	STATUTORY INFORMATION

Jessica Hayler 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.

Changes in accounting policies

The company has adopted the amendments to FRS 102 Section 23 - Revenue, issued as part of the FRS 102 Periodic Review 2024, for the first time in these financial statements. The revised standard introduces a five-step model for revenue recognition based on the transfer of control of goods or services to customers.

The company has elected to apply the modified retrospective approach on transition. Accordingly, comparative information for the prior period has not been restated, and the cumulative effect of initially applying the revised standard has been recognised as an adjustment to the opening balance of retained earnings at the beginning of the accounting period.

Turnover

Revenue is recognised in accordance with FRS 102 Section 23 - Revenue (as amended).

Revenue represents the consideration to which the company expects to be entitled in exchange for the transfer of goods or services to customers in the ordinary course of business, excluding value added tax and other similar taxes.

Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to a customer. Depending on the nature of the contract, revenue is recognised either over time as services are provided or at a point in time when control of the goods passes to the customer.

Amounts received in advance of the delivery of goods or services are recognised as deferred income, while amounts recognised as revenue before invoicing are recognised as accrued income.

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 etc

-

straight line over 3 years and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

580,527

29,021

609,548

Additions

248,282

737

249,019

Disposals

(1,424

)

(337

)

(1,761

)

At 31st January 2026

827,385

29,421

856,806

DEPRECIATION

At 1st February 2025

-

12,928

12,928

Charge for year

-

1,405

1,405

Eliminated on disposal

-

(337

)

(337

)

At 31st January 2026

-

13,996

13,996

NET BOOK VALUE

At 31st January 2026

827,385

15,425

842,810

At 31st January 2025

580,527

16,093

596,620

As at the balance sheet date, the company continues to use certain tangible fixed assets which have

been fully depreciated and are therefore held at a nil net book value in the financial statements.

These assets remain operational and continue to contribute to the company’s activities, although no

further depreciation is charged in respect of them.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

Additions

100

At 31st January 2026

100

NET BOOK VALUE

At 31st January 2026

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2,283

2,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

22,667

22,943

Trade creditors

2,829

2,196

Taxation and social security

37,565

34,698

Other creditors

343,308

225,769

406,369

285,606

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

240,789

255,238

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

170,122

198,465

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

263,456

278,181

The bank loan is secured on the company's freehold property.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

940

1,018

Deferred

tax

£

Balance at 1st February 2025

1,018

Capital allowances in advance

(78

)

of depreciation

Balance at 31st January 2026

940

11.	RELATED PARTY DISCLOSURES