IRIS Accounts Production v26.2.0.496 00702364 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh007023642024-12-31007023642025-12-31007023642025-01-012025-12-31007023642023-12-31007023642024-01-012024-12-31007023642024-12-3100702364ns15:EnglandWales2025-01-012025-12-3100702364ns14:PoundSterling2025-01-012025-12-3100702364ns10:Director12025-01-012025-12-3100702364ns10:PrivateLimitedCompanyLtd2025-01-012025-12-3100702364ns10:SmallEntities2025-01-012025-12-3100702364ns10:AuditExempt-NoAccountantsReport2025-01-012025-12-3100702364ns10:SmallCompaniesRegimeForDirectorsReport2025-01-012025-12-3100702364ns10:SmallCompaniesRegimeForAccounts2025-01-012025-12-3100702364ns10:FullAccounts2025-01-012025-12-3100702364ns10:Director32025-01-012025-12-3100702364ns10:RegisteredOffice2025-01-012025-12-3100702364ns5:CurrentFinancialInstruments2025-12-3100702364ns5:CurrentFinancialInstruments2024-12-3100702364ns5:ShareCapital2025-12-3100702364ns5:ShareCapital2024-12-3100702364ns5:RetainedEarningsAccumulatedLosses2025-12-3100702364ns5:RetainedEarningsAccumulatedLosses2024-12-3100702364ns5:FurnitureFittings2025-01-012025-12-3100702364ns5:FurnitureFittings2024-12-3100702364ns5:ComputerEquipment2024-12-3100702364ns5:ComputerEquipment2025-01-012025-12-3100702364ns5:FurnitureFittings2025-12-3100702364ns5:ComputerEquipment2025-12-3100702364ns5:FurnitureFittings2024-12-3100702364ns5:ComputerEquipment2024-12-3100702364ns5:CostValuation2025-12-3100702364ns5:CostValuation2024-12-3100702364ns5:AdditionsToInvestments2025-12-3100702364ns5:DisposalsRepaymentsInvestments2025-12-3100702364ns5:RevaluationsIncreaseDecreaseInInvestments2025-12-3100702364ns5:WithinOneYearns5:CurrentFinancialInstruments2025-12-3100702364ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-31
REGISTERED NUMBER: 00702364 (England and Wales)









Financial Statements

for the Year Ended 31 December 2025

for

Jeray (Sales) Limited
Jeray (Sales) Limited (Registered number: 00702364)






Contents of the Financial Statements
for the Year Ended 31 December 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jeray (Sales) Limited

Company Information
for the Year Ended 31 December 2025







DIRECTORS: P R Spencer
J W Lowe





REGISTERED OFFICE: Unit 5
Summerleys Road
Princes Risborough
Buckinghamshire
HP27 9PX





REGISTERED NUMBER: 00702364 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW
1
Jeray (Sales) Limited (Registered number: 00702364)

Balance Sheet
31 December 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,231 3,542
Investments 5 403,694 510,542
406,925 514,084

CURRENT ASSETS
Debtors 6 708,435 753,442
Cash at bank 174,218 165,931
882,653 919,373
CREDITORS
Amounts falling due within one year 7 152,601 169,311
NET CURRENT ASSETS 730,052 750,062
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,136,977
1,264,146

PROVISIONS FOR LIABILITIES 2,031 4,552
NET ASSETS 1,134,946 1,259,594

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,134,846 1,259,494
SHAREHOLDERS' FUNDS 1,134,946 1,259,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:





P R Spencer - Director


The notes form part of these financial statements

2
Jeray (Sales) Limited (Registered number: 00702364)

Notes to the Financial Statements
for the Year Ended 31 December 2025

1. STATUTORY INFORMATION

Jeray (Sales) Limited 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 as modified by the revaluation of certain assets.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year/period, and also have been consistently applied within the same accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on reducing balance

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2024 - 3 ) .

3 continued...
Jeray (Sales) Limited (Registered number: 00702364)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings Computer
& equipment equipment Totals
£    £    £   
COST
At 1 January 2025 9,796 1,400 11,196
Additions - 404 404
At 31 December 2025 9,796 1,804 11,600
DEPRECIATION
At 1 January 2025 7,013 641 7,654
Charge for year 557 158 715
At 31 December 2025 7,570 799 8,369
NET BOOK VALUE
At 31 December 2025 2,226 1,005 3,231
At 31 December 2024 2,783 759 3,542

5. FIXED ASSET INVESTMENTS
Interest
in Other
associate investments Totals
£    £    £   
COST OR VALUATION
At 1 January 2025 5 510,537 510,542
Additions - 917,591 917,591
Disposals - (1,014,667 ) (1,014,667 )
Revaluations - (9,772 ) (9,772 )
At 31 December 2025 5 403,689 403,694
NET BOOK VALUE
At 31 December 2025 5 403,689 403,694
At 31 December 2024 5 510,537 510,542

Cost or valuation at 31 December 2025 is represented by:

Interest
in Other
associate investments Totals
£    £    £   
Valuation in 2024 - 4,893 4,893
Cost 5 398,796 398,801
5 403,689 403,694

4 continued...
Jeray (Sales) Limited (Registered number: 00702364)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 325,921 338,405
Other debtors 358,468 410,586
Directors' current accounts 19,007 -
Tax 265 609
VAT 99 -
Prepayments and accrued income 4,675 3,842
708,435 753,442

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 17,677 13,611
Social security and other taxes 4,551 4,171
VAT - 6,725
Other creditors 1,324 -
Amounts owed to connected company 117,215 25,337
Directors' current accounts - 110,863
Accruals and deferred income 11,834 8,604
152,601 169,311

8. RESERVES

The retained earnings of £1,134,846 (2024: £1,259,494) comprise of distributable reserves of £1,121,406 (2024: £1,248,496) and non-distributable reserves of £13,440 (2024: £10,998) which relate to investment revaluations less related deferred tax provision.

5