1 January 2025 false No description of principal activity Taxfiler 2024.6 07881993business:PrivateLimitedCompanyLtd2025-01-012025-12-31 078819932024-12-31 078819932025-01-012025-12-31 07881993business:AuditExemptWithAccountantsReport2025-01-012025-12-31 07881993business:FilletedAccounts2025-01-012025-12-31 078819932025-12-31 07881993business:Director12025-01-012025-12-31 07881993business:RegisteredOffice2025-01-012025-12-31 078819932024-12-31 07881993core:WithinOneYear2025-12-31 07881993core:WithinOneYear2024-12-31 07881993core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 07881993core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 07881993core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 07881993core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 07881993core:PreviouslyStatedAmount2025-12-31 07881993core:PreviouslyStatedAmount2024-12-31 07881993business:SmallEntities2025-01-012025-12-31 07881993countries:EnglandWales2025-01-012025-12-31 07881993core:PlantMachinery2025-01-012025-12-31 07881993core:FurnitureFittings2025-01-012025-12-31 07881993core:PlantMachinery2024-12-31 07881993core:FurnitureFittings2024-12-31 07881993core:PlantMachinery2025-12-31 07881993core:FurnitureFittings2025-12-31 078819932024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07881993 (England and Wales)
JAAN LEARNING & DEVELOPMENT LTD Unaudited accounts for the year ended 31 December 2025
JAAN LEARNING & DEVELOPMENT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JAAN LEARNING & DEVELOPMENT LTD Company Information for the year ended 31 December 2025
Director
Punit Jansari
Company Number
07881993 (England and Wales)
Registered Office
99 MILTON KEYNES BUSINESS CENTRE FOXHUNTER DRIVE MILTON KEYNES MK14 6GD
Accountants
Arth Limited 655 Milton Keynes Business Centre Hayley Court Linford Wood Milton Keynes Buckinghamshire MK14 6GD
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JAAN LEARNING & DEVELOPMENT LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,854 
1,445 
Current assets
Debtors
5
549 
12,897 
Cash at bank and in hand
407 
882 
956 
13,779 
Creditors: amounts falling due within one year
6
(10,391)
(19,675)
Net current liabilities
(9,435)
(5,896)
Net liabilities
(7,581)
(4,451)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(7,681)
(4,551)
Shareholders' funds
(7,581)
(4,451)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 September 2026 and were signed on its behalf by
Punit Jansari Director Company Registration No. 07881993
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JAAN LEARNING & DEVELOPMENT LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
JAAN LEARNING & DEVELOPMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 07881993. The registered office is 99 MILTON KEYNES BUSINESS CENTRE, FOXHUNTER DRIVE, MILTON KEYNES, MK14 6GD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% & 50% on cost
Fixtures & fittings
50% on cost
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
1,545 
3,420 
4,965 
Additions
1,332 
- 
1,332 
At 31 December 2025
2,877 
3,420 
6,297 
Depreciation
At 1 January 2025
1,400 
2,120 
3,520 
Charge for the year
183 
740 
923 
At 31 December 2025
1,583 
2,860 
4,443 
Net book value
At 31 December 2025
1,294 
560 
1,854 
At 31 December 2024
145 
1,300 
1,445 
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JAAN LEARNING & DEVELOPMENT LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
549 
12,207 
Other debtors
- 
690 
549 
12,897 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,254 
8,456 
Trade creditors
17 
209 
Taxes and social security
6,313 
7,882 
Other creditors
- 
2,638 
Loans from directors
(4,193)
490 
10,391 
19,675 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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