Jayanthi & Co Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07482796 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JAYANTHI & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

N V G Jayanthi

Mrs A Jayanthi

SECRETARY:

Mrs A Jayanthi

REGISTERED OFFICE:

12 Coppins Close

Chelmsford

CM2 6AY

REGISTERED NUMBER:

07482796 (England and Wales)

ACCOUNTANTS:

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

FIXED ASSETS

Tangible assets

4

60,976

111,408

Investments

5

70,474

131,450

181,882

CURRENT ASSETS

Debtors

6

179,000

Cash at bank

216,407

157,827

395,407

336,827

CREDITORS

Amounts falling due within one year

7

59,092

14,741

NET CURRENT ASSETS

336,315

322,086

TOTAL ASSETS LESS CURRENT
LIABILITIES

467,765

503,968

CREDITORS

Amounts falling due after more than
one year

8

40,551

57,418

NET ASSETS

427,214

446,550

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

427,114

446,450

SHAREHOLDERS' FUNDS

427,214

446,550

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

N V G Jayanthi - Director

Mrs A Jayanthi - Director

1.	STATUTORY INFORMATION

Jayanthi & Co 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.

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 and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

11,189

212,211

9,446

232,846

Additions

-

1,683

Disposals

-

(64,235

)

-

(64,235

)

At 31 December 2025

11,189

147,976

11,129

170,294

DEPRECIATION

At 1 January 2025

10,215

104,989

6,234

121,438

Charge for year

325

36,189

3,767

40,281

Eliminated on disposal

-

(52,401

)

-

(52,401

)

At 31 December 2025

10,540

88,777

10,001

109,318

NET BOOK VALUE

At 31 December 2025

649

59,199

1,128

60,976

At 31 December 2024

974

107,222

3,212

111,408

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

70,474

NET BOOK VALUE

At 31 December 2025

70,474

At 31 December 2024

70,474

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

20,000

Amounts owed by associates

159,000

179,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

8,434

-

Taxation and social security

6,734

10,546

Other creditors

43,924

4,195

59,092

14,741

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

40,551

57,418

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 December 2025, an amount of £42,664 (2024 £2,965) was due to the directors, which is included within creditors on the balance sheet.

10.	RELATED PARTY DISCLOSURES

At 31 December 2025, an amount of £159,000 (2024 £159,000) was owed to the company by Vriddi Ltd, which is included within debtors on the balance sheet. Both companies are related by virtue of common shareholders and directors.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N V G Jayanthi & A Jayanthi.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jayanthi & Co Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Jayanthi & Co Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jayanthi & Co Limited and state those matters that we have agreed to state to the Board of Directors of Jayanthi & Co Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jayanthi & Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jayanthi & Co Limited. You consider that Jayanthi & Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jayanthi & Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

21 August 2026