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Company registration number: 15207569







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 OCTOBER 2024


JL INVESTMENTS U.K. LIMITED






































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JL INVESTMENTS U.K. LIMITED
 


 
COMPANY INFORMATION


Director
Mr J T Lewis (appointed 12 October 2023)




Registered number
15207569



Registered office
3000a Parkway

Whiteley

Hampshire

PO15 7FX




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


JL INVESTMENTS U.K. LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


JL INVESTMENTS U.K. LIMITED
REGISTERED NUMBER:15207569



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
Note
£

Fixed assets
  

Investments
  
1,754,185

  
1,754,185

Current assets
  

Debtors: amounts falling due within one year
 5 
130,209

Cash at bank and in hand
  
1,286,299

  
1,416,508

Creditors: amounts falling due within one year
 6 
(1,747,680)

Net current (liabilities)/assets
  
 
 
(331,172)

Total assets less current liabilities
  
1,423,013

  

Net assets
  
1,423,013


Capital and reserves
  

Called up share capital 
  
25

Profit and loss account
  
1,422,988

  
1,423,013


Page 1

 


JL INVESTMENTS U.K. LIMITED
REGISTERED NUMBER:15207569


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 income and retained earnings 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: 




Mr J T Lewis
Director

Date: 2 January 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


JL INVESTMENTS U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

JL Investments U.K. Limited is a private company limited by shares and registered in England and Wales. The situation ofthe company's registered office can be found on the Company Information page.
The accounts have been prepared from the date of incorporation 12 October 2023 to the year end date 31 October 2024.
The company is an inactive investment company and therefore does not have a trading address.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

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.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 


JL INVESTMENTS U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
1,754,185



At 31 October 2024
1,754,185




Page 4

 


JL INVESTMENTS U.K. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

5.


Debtors

2024
£


Other debtors
130,209

130,209



6.


Creditors: Amounts falling due within one year

2024
£

Other creditors
1,745,430

Accruals and deferred income
2,250

1,747,680



7.


Related party transactions

Included within the creditors due within one year are amounts owed to the director from the company amounting to £1,745,431. This loan is undated and interest free.

 
Page 5