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REGISTERED NUMBER: 09277980 (England and Wales)
















Jamarah Ltd

Unaudited Financial Statements

for the Year Ended 30th April 2025






Jamarah Ltd (Registered number: 09277980)






Contents of the Financial Statements
for the Year Ended 30th April 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Jamarah Ltd

Company Information
for the Year Ended 30th April 2025







Directors: J Playfair
R P Andrews
M E Andrews





Registered office: 4 Post Office Walk
Hertford
Hertfordshire
SG14 1DL





Registered number: 09277980 (England and Wales)





Accountants: Playfair Partnerships Limited
4 Post Office Walk
Hertford
Hertfordshire
SG14 1DL

Jamarah Ltd (Registered number: 09277980)

Statement of Financial Position
30th April 2025

2025 2024
Notes £    £    £   
Fixed assets
Tangible assets 4 10,344 12,169
Investment property 5 1,766,001 1,766,001
1,776,345 1,778,170

Current assets
Debtors 6 8,035 45,408
Cash at bank 45,962 54,684
53,997 100,092
Creditors
Amounts falling due within one year 7 217,029 310,097
Net current liabilities (163,032 ) (210,005 )
Total assets less current liabilities 1,613,313 1,568,165

Provisions for liabilities 44,454 44,910
Net assets 1,568,859 1,523,255

Capital and reserves
Called up share capital 8,001 8,001
Share premium 102,291 102,291
Revaluation reserve 231,882 231,882
Retained earnings 1,226,685 1,181,081
1,568,859 1,523,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

Jamarah Ltd (Registered number: 09277980)

Statement of Financial Position - continued
30th April 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th July 2025 and were signed on its behalf by:





R P Andrews - Director


Jamarah Ltd (Registered number: 09277980)

Notes to the Financial Statements
for the Year Ended 30th April 2025

1. Statutory information

Jamarah 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 lease of commercial property and is recognised in line with
lease agreements.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

Investment property
Investment properties are carried at fair value and any revaluation surpluses are recognised in the income statement. Deferred tax is provided on these gains 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 Profit and Loss Account, 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.


Jamarah Ltd (Registered number: 09277980)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025

2. Accounting policies - continued
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.

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 2 (2024 - 2 ) .

4. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 1st May 2024
and 30th April 2025 62,300
Depreciation
At 1st May 2024 50,131
Charge for year 1,825
At 30th April 2025 51,956
Net book value
At 30th April 2025 10,344
At 30th April 2024 12,169

5. Investment property
Total
£   
Fair value
At 1st May 2024
and 30th April 2025 1,766,001
Net book value
At 30th April 2025 1,766,001
At 30th April 2024 1,766,001

Jamarah Ltd (Registered number: 09277980)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025

5. Investment property - continued

Fair value at 30th April 2025 is represented by:
£   
Valuation in 2017 230,322
Valuation in 2018 115,569
Valuation in 2019 16,311
Valuation in 2020 (74,278 )
Valuation in 2021 (14,173 )
Cost 1,492,250
1,766,001

The investment properties were valued on an open market basis on 30th April 2025.

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 8,035 5,408
Amounts owed by group undertakings - 40,000
8,035 45,408

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Amounts owed to group undertakings 80,000 -
Taxation and social security 22,732 30,901
Other creditors 114,297 279,196
217,029 310,097