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Registered number: 07755100
JDG Developments (London) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07755100
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 406,129 404,613
406,129 404,613
CURRENT ASSETS
Debtors 4 48,000 165,370
Cash at bank and in hand 24,442 10,545
72,442 175,915
Creditors: Amounts Falling Due Within One Year 5 (108,569 ) (263,573 )
NET CURRENT ASSETS (LIABILITIES) (36,127 ) (87,658 )
TOTAL ASSETS LESS CURRENT LIABILITIES 370,002 316,955
NET ASSETS 370,002 316,955
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 369,902 316,855
SHAREHOLDERS' FUNDS 370,002 316,955
Page 1
Page 2
For the year ending 31 August 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dalbir Sanger
Director
07/07/2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration receivable, net of discounts. Turnover includes revenue earned from the letting of a mixed use commercial and residential investment property.

Rental income is recognised on a montly basis in arrears, when the rent falls due.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
3. Tangible Assets
Investment Properties
£
Cost
As at 1 September 2020 404,613
Additions 1,516
As at 31 August 2021 406,129
Net Book Value
As at 31 August 2021 406,129
As at 1 September 2020 404,613
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 48,000 15,028
Other debtors - 150,342
48,000 165,370
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 3,234 -
Corporation tax 12,443 15,453
VAT 2,004 857
Other creditors 89,388 247,263
Accruals and deferred income 1,500 -
108,569 263,573
6. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
7. General Information
JDG Developments (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07755100 . The registered office is 4 Nutter Lane, London, E11 2HY.
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