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REGISTERED NUMBER: 14812890 (England and Wales)










Unaudited Financial Statements

for the Period 18 April 2023 to 30 April 2024

for

JDR Properties Ltd

JDR Properties Ltd (Registered number: 14812890)






Contents of the Financial Statements
for the Period 18 April 2023 to 30 April 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


JDR Properties Ltd

Company Information
for the Period 18 April 2023 to 30 April 2024







DIRECTORS: Mrs D I Ridley
J S Ridley





REGISTERED OFFICE: 50 Eggesford Road
Stenson Fields
Derby
DE24 3BH





REGISTERED NUMBER: 14812890 (England and Wales)





ACCOUNTANTS: M. J. Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Derby
DE21 6BF

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
JDR Properties Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JDR Properties Ltd for the period ended 30 April 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JDR Properties Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JDR Properties Ltd and state those matters that we have agreed to state to the Board of Directors of JDR Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JDR Properties Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JDR Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JDR Properties Ltd. You consider that JDR Properties Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of JDR Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






M. J. Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Derby
DE21 6BF


17 January 2025

JDR Properties Ltd (Registered number: 14812890)

Statement of Financial Position
30 April 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 197
Investments 5 150,000
150,197

CURRENT ASSETS
Debtors 6 6,284
Cash at bank and in hand 311
6,595
CREDITORS
Amounts falling due within one year 7 40,141
NET CURRENT LIABILITIES (33,546 )
TOTAL ASSETS LESS CURRENT LIABILITIES 116,651

CREDITORS
Amounts falling due after more than one year 8 (115,536 )

ACCRUALS AND DEFERRED INCOME (1,098 )
NET ASSETS 17

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 15
17

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:





Mrs D I Ridley - Director


JDR Properties Ltd (Registered number: 14812890)

Notes to the Financial Statements
for the Period 18 April 2023 to 30 April 2024

1. STATUTORY INFORMATION

JDR Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Basic financial instruments, which include loans, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Where loans have been provided interest free, interest deemed to have been charged has been included for the full term of the loan and released each year based on the actual interest that would have been payable had an interest rate been agreed. The interest included has been calculated in relation to the current year charges and will be adjusted each year of the loan to reflect the actual deemed interest charged in the period.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL.

JDR Properties Ltd (Registered number: 14812890)

Notes to the Financial Statements - continued
for the Period 18 April 2023 to 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
Additions 200
At 30 April 2024 200
DEPRECIATION
Charge for period 3
At 30 April 2024 3
NET BOOK VALUE
At 30 April 2024 197

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 150,000
At 30 April 2024 150,000
NET BOOK VALUE
At 30 April 2024 150,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 6,284

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 23,123
Other creditors 17,018
40,141

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans 115,536

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 16,295

9. FINANCIAL INSTRUMENTS

There is a loan of £50,000 that is interest free. However, the subsidiary company, Orange Door Limited, has agreed to receive a reduced lettings fee on properties that it acts for. The value of discounted fees in Orange Door Limited has been calculated and included as an interest fee within the accounts to account for the substance of the loan agreement.