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REGISTERED NUMBER: 01970558 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

J. Janeiro (UK) Limited

J. Janeiro (UK) Limited (Registered number: 01970558)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


J. Janeiro (UK) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: L M Yolland
J D Yolland





SECRETARY: L M Yolland





REGISTERED OFFICE: 28 Eliot Drive
Marlow
Buckinghamshire
SL7 1TU





REGISTERED NUMBER: 01970558 (England and Wales)





ACCOUNTANTS: Millward, May & Co
The Overhangs
55a Peach Street
Wokingham
Berkshire
RG40 1XP

J. Janeiro (UK) Limited (Registered number: 01970558)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Investment property 4 425,000 422,000

CURRENT ASSETS
Debtors 5 148 141
Cash at bank 47,061 48,713
47,209 48,854
CREDITORS
Amounts falling due within one year 6 3,137 8,225
NET CURRENT ASSETS 44,072 40,629
TOTAL ASSETS LESS CURRENT LIABILITIES 469,072 462,629

PROVISIONS FOR LIABILITIES 7 63,351 62,781
NET ASSETS 405,721 399,848

CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 270,073 267,643
Retained earnings 135,548 132,105
SHAREHOLDERS' FUNDS 405,721 399,848

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 29 April 2025 and were signed on its behalf by:





J D Yolland - Director


J. Janeiro (UK) Limited (Registered number: 01970558)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

J. Janeiro (UK) 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 as modified by the revaluation of certain assets.

Turnover
The company derives its principal investment income from the renting out of investment property.

Rental income from investment property is accounted for on a straight line basis over the term of the rental agreement.

Supplementary income is derived from the amounts receivable from public relations services as they are provided.

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.

Deferred tax is provided on this aggregate surplus or deficit at the rate expected to apply when the property is sold.

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 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

J. Janeiro (UK) Limited (Registered number: 01970558)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 422,000
Revaluations 3,000
At 31 March 2025 425,000
NET BOOK VALUE
At 31 March 2025 425,000
At 31 March 2024 422,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2014 143,424
Valuation in 2015 55,000
Valuation in 2016 20,000
Valuation in 2017 15,000
Valuation in 2018 25,000
Valuation in 2021 38,000
Valuation in 2022 19,000
Valuation in 2023 11,000
Valuation in 2024 4,000
Valuation in 2025 3,000
Cost 91,576
425,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 91,576 91,576

Investment property was valued on an open market basis on 31 March 2025 by the Director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 148 141

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 2,174 1,369
Other creditors 963 6,856
3,137 8,225

7. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax
Other timing differences 63,351 62,781

J. Janeiro (UK) Limited (Registered number: 01970558)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 62,781
Other timing differences 570
Balance at 31 March 2025 63,351

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

During the period the directors maintained a loan account with the company. At the period end the company owed the directors £963 (2024 - £6,856). This loan is interest free, repayable on demand and shown within other creditors.