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Company Registration No. 11759529 (England and Wales)
JAL (SW) LIMITED Unaudited accounts for the year ended 31 January 2026
JAL (SW) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
JAL (SW) LIMITED Company Information for the year ended 31 January 2026
Director
Mark Jennings
Company Number
11759529 (England and Wales)
Registered Office
Bostaran Tregurrian NEWQUAY TR8 4AE
Accountants
SG ACCOUNTANCY 102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
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JAL (SW) LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
111,484 
84,548 
Current assets
Debtors
5
1,745 
255 
Cash at bank and in hand
209,890 
227,476 
211,635 
227,731 
Creditors: amounts falling due within one year
6
(56,343)
(76,932)
Net current assets
155,292 
150,799 
Total assets less current liabilities
266,776 
235,347 
Creditors: amounts falling due after more than one year
7
(4,475)
(13,425)
Net assets
262,301 
221,922 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
262,300 
221,921 
Shareholders' funds
262,301 
221,922 
For the year ending 31 January 2026 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 9 September 2026 and were signed on its behalf by
Mark Jennings Director Company Registration No. 11759529
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JAL (SW) LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
JAL (SW) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11759529. The registered office is Bostaran, Tregurrian, NEWQUAY, TR8 4AE.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
60,577 
69,200 
69,660 
199,437 
Additions
50,292 
- 
12,017 
62,309 
Disposals
(25,227)
- 
- 
(25,227)
At 31 January 2026
85,642 
69,200 
81,677 
236,519 
Depreciation
At 1 February 2025
40,705 
40,006 
34,178 
114,889 
Charge for the year
14,084 
7,299 
9,501 
30,884 
On disposals
(20,738)
- 
- 
(20,738)
At 31 January 2026
34,051 
47,305 
43,679 
125,035 
Net book value
At 31 January 2026
51,591 
21,895 
37,998 
111,484 
At 31 January 2025
19,872 
29,194 
35,482 
84,548 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
1,665 
- 
Amounts falling due after more than one year
Other debtors
80 
255 
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JAL (SW) LIMITED Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
10,088 
160 
Taxes and social security
10,087 
19,427 
Loans from directors
35,671 
55,095 
Accruals
497 
2,250 
56,343 
76,932 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
4,475 
13,425 
8
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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