Registration number: NI696089

JFZ Limited

trading as JFZ Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

JFZ Limited

trading as JFZ Limited

Company Information

Director

Jennifer Hynds

Registered office

6 Shore Road Strangford Co Down BT30 7NL

JFZ Limited

trading as JFZ Limited

(Registration number: NI696089)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,723	1,400
Current assets
Debtors	5	220	-
Cash at bank and in hand		35,905	26,622
		36,125	26,622
Creditors: Amounts falling due within one year	6	(8,301)	(10,672)
Net current assets		27,824	15,950
Net assets		29,547	17,350
Capital and reserves
Called up share capital	9	10	10
Retained earnings		29,537	17,340
Shareholders' funds		29,547	17,350

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 September 2026
 

......................................... Jennifer Hynds Director

JFZ Limited

trading as JFZ Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
6 Shore Road
Strangford
Co Down
BT30 7NL

These financial statements were authorised for issue by the director on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

JFZ Limited

trading as JFZ Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

JFZ Limited

trading as JFZ Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	1,400	1,400
Additions	754	754
At 31 March 2026	2,154	2,154
Depreciation
Charge for the year	431	431
At 31 March 2026	431	431
Carrying amount
At 31 March 2026	1,723	1,723
At 31 March 2025	1,400	1,400

5

Debtors

	2026 £	2025 £
Prepayments	220	-
	220	-

JFZ Limited

trading as JFZ Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Current	2026 £	2025 £
Prepayments	220	-
	220	-

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	44	2,678
Taxation and social security		7,537	7,274
Accruals and deferred income		720	720
		8,301	10,672

7	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	44	2,678

JFZ Limited

trading as JFZ Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Related party transactions

Transactions with the director

2026	At 1 April 2025 £	Advances to director £	At 31 March 2026 £
Jennifer Hynds
Director's loan account	2,678	(2,634)	44

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Jennifer Hynds
Director's loan account	277	2,401	2,678

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10