JAIBO JUNIOR LTD


Director	JAMUS, Davinder Singh, Dr.


Registered Address	19 Stott Close
	London
	SW18 2TG


Registered Number	10254114 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,025,000		1,025,000
			1,025,000		1,025,000
Current assets
Debtors	4	796,138		761,508
Cash at bank and on hand		723		648
		796,861		762,156
Creditors amounts falling due within one year	5	(1,278)		(1,405)
Net current assets (liabilities)			795,583		760,751
Total assets less current liabilities			1,820,583		1,785,751
Creditors amounts falling due after one year	6		(1,597,961)		(1,566,019)
Provisions for liabilities	7		(38,957)		(38,957)
Net assets			183,665		180,775
Capital and reserves
Called up share capital			1		1
Revaluation reserve			166,078		166,078
Profit and loss account			17,586		14,696
Shareholders' funds			183,665		180,775

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 October 2026, and are signed on its behalf by:

JAMUS, Davinder Singh, Dr.
Director
Registered Company No. 10254114

JAIBO JUNIOR LTD

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 June 25	1,025,000	1,025,000
At 31 May 26	1,025,000	1,025,000
Net book value
At 31 May 26	1,025,000	1,025,000
At 31 May 25	1,025,000	1,025,000

4.	Debtors: amounts due after one year

	2026	2025
	£	£
Other debtors	796,138	761,508
Total	796,138	761,508

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	600	150
Taxation and social security	678	1,255
Total	1,278	1,405

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	599,141	599,936
Other creditors	998,820	966,083
Total	1,597,961	1,566,019

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	38,957	38,957
Total	38,957	38,957