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REGISTERED NUMBER: 09268599 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

JACR Property Limited

JACR Property Limited (Registered number: 09268599)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JACR Property Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mrs D J Rooke
C H Rooke
Miss A V Rooke





REGISTERED OFFICE: 52 Dover Road
Walmer
Deal
Kent
CT14 7JN





REGISTERED NUMBER: 09268599 (England and Wales)






JACR Property Limited (Registered number: 09268599)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 375 747
Investment property 5 1,220,000 1,200,000
1,220,375 1,200,747

CURRENT ASSETS
Debtors 6 707 1,235
Cash at bank 12,528 9,856
13,235 11,091
CREDITORS
Amounts falling due within one year 7 15,733 7,573
NET CURRENT (LIABILITIES)/ASSETS (2,498 ) 3,518
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,217,877

1,204,265

CREDITORS
Amounts falling due after more than one
year

8

(689,461

)

(706,787

)

PROVISIONS FOR LIABILITIES 9 (89,488 ) (84,809 )
NET ASSETS 438,928 412,669

CAPITAL AND RESERVES
Called up share capital 10 100 100
Undistributable Reserve 11 381,199 365,949
Retained earnings 11 57,629 46,620
SHAREHOLDERS' FUNDS 438,928 412,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 6 May 2025 and were signed on its behalf by:



Mrs D J Rooke - Director


JACR Property Limited (Registered number: 09268599)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

JACR Property 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year 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 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 year 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 year was 2 (2023 - 2 ) .

JACR Property Limited (Registered number: 09268599)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 November 2023
and 31 October 2024 2,248
DEPRECIATION
At 1 November 2023 1,501
Charge for year 372
At 31 October 2024 1,873
NET BOOK VALUE
At 31 October 2024 375
At 31 October 2023 747

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023 1,200,000
Revaluations 20,000
At 31 October 2024 1,220,000
NET BOOK VALUE
At 31 October 2024 1,220,000
At 31 October 2023 1,200,000

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2018 180,927
Valuation in 2019 74,688
Valuation in 2020 15,000
Valuation in 2021 115,000
Valuation in 2022 110,000
Valuation in 2023 (40,000 )
Valuation in 2024 (5,000 )
Valuation in 2025 20,000
Cost 749,385
1,220,000

If the investment properties had not been revalued they would have been included at the following historical cost:

31.10.24 31.10.23
£    £   
Cost 749,385 749,385

The investment properties were valued on an informal basis on 29 April 2025 by Bairstow Eves, Estate Agents .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 707 1,235

JACR Property Limited (Registered number: 09268599)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Taxation and social security 3,243 2,172
Other creditors 12,490 5,401
15,733 7,573

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Other creditors 689,461 706,787

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Shareholders loans 689,461 706,787

9. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax
Accelerated capital allowances 71 142
Other timing differences 89,417 84,667
89,488 84,809

Deferred
tax
£   
Balance at 1 November 2023 84,809
Provided during year 4,679
Balance at 31 October 2024 89,488

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Retained Undistributable
earnings Reserve Totals
£    £    £   

At 1 November 2023 46,620 365,949 412,569
Profit for the year 28,775 28,775
Dividends (2,516 ) (2,516 )
Profit & Loss Account Transfer
to Undistributable Reserve (15,250 ) 15,250 -
At 31 October 2024 57,629 381,199 438,828

The Undistributable Reserve is stated after deducting provision for deferred tax.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs D J Rooke.