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Registered number: 07522006
Jay's Property Cafe Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Optimise Accountants Ltd
Office 15 Bramley House, 2a Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07522006
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 542,678 543,348
542,678 543,348
CURRENT ASSETS
Debtors 5 7,438 16,168
Cash at bank and in hand 4,654 1,100
12,092 17,268
Creditors: Amounts Falling Due Within One Year 6 (334,438 ) (312,306 )
NET CURRENT ASSETS (LIABILITIES) (322,346 ) (295,038 )
TOTAL ASSETS LESS CURRENT LIABILITIES 220,332 248,310
Creditors: Amounts Falling Due After More Than One Year 7 (278,937 ) (283,735 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,915 ) (12,915 )
NET LIABILITIES (71,520 ) (48,340 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 67,913 67,913
Profit and Loss Account (139,533 ) (116,353 )
SHAREHOLDERS' FUNDS (71,520) (48,340)
Page 1
Page 2
For the year ending 28 February 2025 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 his 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 Jillul Islam
Director
15/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jay's Property Cafe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07522006 . The registered office is 3rd Floor Vyman House, 104 College Road, Harrow, Middlesex, HA1 1BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Motor Vehicles 20% on a reducing balance basis
Fixtures & Fittings 20% on a reducing balance basis
2.5. Investment Properties
All Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
3 3
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4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2024 540,000 23,080 563,080
As at 28 February 2025 540,000 23,080 563,080
Depreciation
As at 1 March 2024 - 19,732 19,732
Provided during the period - 670 670
As at 28 February 2025 - 20,402 20,402
Net Book Value
As at 28 February 2025 540,000 2,678 542,678
As at 1 March 2024 540,000 3,348 543,348
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 8,400
Prepayments and accrued income 88 418
Other debtors 7,350 7,350
7,438 16,168
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 167 168
Other creditors 65,661 43,447
Director's loan account 268,610 268,691
334,438 312,306
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 278,937 283,735
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The below bank loans are secured on the investment properties. They are interest only with a term of 23 years.
2025 2024
£ £
Bank loans and overdrafts 269,736 269,736
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
10. Reserves
Fair Value Reserve
£
As at 1 March 2024 67,913
As at 28 February 2025 67,913
11. Ultimate Controlling Party
There is no ultimate controlling party due to no shareholder owning more then 50% of the total issued share capital.
Page 5