1 March 2025 false No description of principal activity Taxfiler 2024.6 NI685448business:PrivateLimitedCompanyLtd2025-03-012026-02-28 NI6854482025-02-28 NI6854482025-03-012026-02-28 NI685448business:AuditExempt-NoAccountantsReport2025-03-012026-02-28 NI685448business:FilletedAccounts2025-03-012026-02-28 NI6854482026-02-28 NI685448business:Director12025-03-012026-02-28 NI6854482025-02-28 NI685448core:WithinOneYear2026-02-28 NI685448core:WithinOneYear2025-02-28 NI685448core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 NI685448core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 NI685448core:PreviouslyStatedAmount2026-02-28 NI685448core:PreviouslyStatedAmount2025-02-28 NI685448business:SmallEntities2025-03-012026-02-28 NI685448countries:NorthernIreland2025-03-012026-02-28 NI6854482024-03-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. NI685448 (Northern Ireland)
JAERC LIMITED Unaudited accounts for the year ended 28 February 2026
JAERC LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JAERC LIMITED Company Information for the year ended 28 February 2026
Director
JOHN ANDERSON
Company Number
NI685448 (Northern Ireland)
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JAERC LIMITED Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
35,000 
45,554 
Creditors: amounts falling due within one year
4
(16,383)
(15,661)
Net current assets
18,617 
29,893 
Net assets
18,617 
29,893 
Capital and reserves
Profit and loss account
18,617 
29,893 
Shareholders' funds
18,617 
29,893 
For the year ending 28 February 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 12 September 2026 and were signed on its behalf by
JOHN ANDERSON Director Company Registration No. NI685448
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JAERC LIMITED Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
JAERC LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI685448.
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.
4
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
7,911 
5,804 
Loans from directors
8,032 
6,917 
Accruals
440 
2,940 
16,383 
15,661 
5
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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