REGISTERED NUMBER: 11113179 (England and Wales)

JAGH INVESTMENTS CO LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JANUARY 2025 TO 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J A G Heynes

SECRETARY:

J A G Heynes

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

11113179 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Investments

4

1,244,715

1,244,715

CURRENT ASSETS

Debtors

5

254,653

34,256

Cash at bank

14,060

28,178

268,713

62,434

CREDITORS

Amounts falling due within one year

6

1,263,651

1,117,956

NET CURRENT LIABILITIES

(994,938

)

(1,055,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

249,777

189,193

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

249,773

189,189

SHAREHOLDERS' FUNDS

249,777

189,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th October 2026 and were signed by:

J A G Heynes - Director

1.	STATUTORY INFORMATION

JAGH Investments Co Limited 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 period 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 period was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st January 2025

and 31st March 2026

1,244,715

NET BOOK VALUE

At 31st March 2026

1,244,715

At 31st December 2024

1,244,715

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

3,098

2,046

Other debtors

250,286

29,883

VAT

457

1,327

Prepayments

812

1,000

254,653

34,256

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

80

(412

)

Corporation Tax

19,723

19,132

Directors' current accounts

1,227,811

1,080,885

Deferred income

15,266

15,266

Accrued expenses

771

3,085

1,263,651

1,117,956

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

1

Ordinary-A

£1

1

1

1

Ordinary-B

£1

1

1

1

Ordinary-C

£1

1

1

1

Ordinary-D

£1

1

1

4

4

8.	RELATED PARTY DISCLOSURES

The company had an outstanding loan balance at the period-end due from related parties of £227,823 (2024: £Nil). This amount is included in Other Debtors.