REGISTERED NUMBER: 04580914 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Jabeda Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B D Gaby

Mrs D A Gaby

SECRETARY:

Mr B D Gaby

REGISTERED OFFICE:

Stonecott

High Street

Hawkesbury Upton

Badminton

Gloucestershire

GL9 1AU

REGISTERED NUMBER:

04580914 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

5,689

5,958

CURRENT ASSETS

Stocks

14,160

3,200

Debtors

5

-

269

Cash at bank

101,160

100,928

115,320

104,397

CREDITORS

Amounts falling due within one year

6

5,813

2,257

NET CURRENT ASSETS

109,507

102,140

TOTAL ASSETS LESS CURRENT LIABILITIES

115,196

108,098

PROVISIONS FOR LIABILITIES

1,132

1,132

NET ASSETS

114,064

106,966

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

113,964

106,866

SHAREHOLDERS' FUNDS

114,064

106,966

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 23 September 2026 and were signed on its behalf by:

Mr B D Gaby - Director

1.	STATUTORY INFORMATION

Jabeda Ltd 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.

Office building improvements

-

20% on straight line basis

Plant and machinery

-

15% on reducing balance basis

Fixtures and fittings

-

15% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

Fixtures

building

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1,352

13,412

3,298

19,378

37,440

Additions

-

-

-

1,019

1,019

At 31 December 2025

1,352

13,412

3,298

20,397

38,459

DEPRECIATION

At 1 January 2025

1,352

8,103

2,951

19,076

31,482

Charge for year

-

796

52

440

1,288

At 31 December 2025

1,352

8,899

3,003

19,516

32,770

NET BOOK VALUE

At 31 December 2025

-

4,513

295

881

5,689

At 31 December 2024

-

5,309

347

302

5,958

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

146

VAT

-

123

-

269

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

486

506

VAT

115

-

Directors' current accounts

3,480

21

Accrued expenses

1,732

1,730

5,813

2,257

7.	ULTIMATE CONTROLLING PARTY

The company was under control of Mr B D Gaby by virtue of his shareholding in the company.