Jarem Accountancy Services Limited iXBRL

Company Registration Number: 07857328

Jarem Accountancy Services Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 30 November 2025

Jarem Accountancy Services Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr Graham Cook


Company Registration Number	07857328


Registered Office and Business Address	10 Leighton Industrial Park
	Billington Road
	Leighton Buzzard
	LU7 4AJ
	United Kingdom


Accountants	Cook the Books Limited
	10 Leighton Industrial Park
	Billington Road
	Leighton Buzzard
	LU7 4AJ

Jarem Accountancy Services Limited

DIRECTOR'S REPORT

for the financial year ended 30 November 2025

The director presents their report and the unaudited financial statements for the financial year ended 30 November 2025.

Director

The director who served during the financial year is as follows:

Mr Graham Cook

There were no changes in shareholdings between 30 November 2025 and the date of signing the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Graham Cook

Director

24 September 2026

Jarem Accountancy Services Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 30 November 2025

	2025	2024
Notes	£	£

Turnover	136,488	95,553

Cost of sales	(400)	(186)
	─────────	─────────
Gross profit	136,088	95,367

Distribution costs	(7,612)	(7,271)
Administrative expenses	(105,138)	(84,947)
	─────────	─────────
Operating profit	23,338	3,149

Interest receivable and similar income	398	734
Interest payable and similar expenses	(7)	-
	─────────	─────────
Profit before taxation	23,729	3,883

Tax on profit	(4,509)	(428)
	─────────	─────────
Profit for the financial year	19,220	3,455
	═════════	═════════

Jarem Accountancy Services Limited

Company Registration Number: 07857328

BALANCE SHEET

as at 30 November 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

39,489

23,032

Cash and cash equivalents

35,911

42,736

─────────

75,400

65,768

─────────

Creditors: amounts falling due within one year

(48,874)

(58,462)

─────────

Net Current Assets

26,526

7,306

─────────

Total Assets less Current Liabilities

26,526

7,306

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

26,426

7,206

─────────

Equity attributable to owners of the company

26,526

7,306

═════════

The financial statements have been prepared 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).

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 24 September 2026



________________________________
Mr Graham Cook
Director

Jarem Accountancy Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

General Information

Jarem Accountancy Services Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07857328. The registered office of the company is 10 Leighton Industrial Park, Billington Road, Leighton Buzzard, LU7 4AJ, United Kingdom which is also the principal place of business of the company. Accountancy services The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).


4.	Debtors	2025	2024
		£	£

	Trade debtors	39,437	22,980
	Prepayments and accrued income	52	52
		─────────	─────────
		39,489	23,032
		═════════	═════════


5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	1,532	603
	Amounts owed to connected parties (Note 8)	32,051	48,252
	Taxation (Note 6)	15,183	9,607
	Director's current account	108	-
		─────────	─────────
		48,874	58,462
		═════════	═════════


6.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	10,674	8,869
	Corporation tax	4,509	738
		─────────	─────────
		15,183	9,607
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 30 November 2025.


8.	Related party transactions

	The following amounts are due to other connected parties:
		2025	2024
		£	£

		32,051	48,252
		═════════	═════════

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.