ACCOUNTS - Final Accounts preparation

Registered number: 10209216

JOLENA LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026


JOLENA LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


JOLENA LTD REGISTERED NUMBER:10209216

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		2,281		2,655
Investments	5		35,301		31,005
			37,582		33,660
Current assets
Debtors: amounts falling due within one year	6	92		15,808
Cash at bank and in hand		80,064		112,923
		80,156		128,731
Creditors: amounts falling due within one year	7	(10,953)		(32,005)
Net current assets			69,203		96,726

Net assets			106,785		130,386

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		106,685	130,286
		106,785	130,386

Page 1


JOLENA LTD REGISTERED NUMBER:10209216

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2026

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

E Bakech

Director

Date: 2 November 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


JOLENA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

Jolena Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.

The principal activity of the company was that of management consultancy activities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

25%

Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3


JOLENA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.7

Creditors

Short term creditors are measured at the transaction price.

2.8

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.11

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4


JOLENA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.12

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 July 2025	5,657
	Additions	386
	At 30 June 2026	6,043
	Depreciation
	At 1 July 2025	3,002
	Charge for the year on owned assets	760
	At 30 June 2026	3,762
	Net book value
	At 30 June 2026	2,281
	At 30 June 2025	2,655

Page 5


JOLENA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

5.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 July 2025	31,005
	Additions	4,951
	Disposals	(5,343)
	Revaluations	4,688
	At 30 June 2026	35,301

Debtors

					2026	2025
					£	£


Other debtors	92	177
Prepayments and accrued income	-	15,631
	92	15,808

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Taxation and social security	7,340	26,697
Other creditors	250	1,950
Accruals and deferred income	3,363	3,358
	10,953	32,005

Page 6


JOLENA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1 each	100	100

Page 7