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Company Registration No. 14204561 (England and Wales)
JONMA PROPERTIES LTD Unaudited accounts for the year ended 30 June 2025
JONMA PROPERTIES LTD Unaudited accounts Contents
Page
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JONMA PROPERTIES LTD Company Information for the year ended 30 June 2025
Directors
P A Dorai J Fairburn
Company Number
14204561 (England and Wales)
Registered Office
PLUM PUDDING HILL UPPER STREET BAYLHAM IPSWICH SUFFOLK IP6 8JR UNITED KINGDOM
Accountants
Accountancy Plus & Payroll People Ltd 9 Langley Street Langley Norwich Norfolk NR14 6DE
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JONMA PROPERTIES LTD Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
506 
675 
Investment property
1,480,000 
1,480,000 
Investments
750 
- 
1,481,256 
1,480,675 
Current assets
Debtors
350,525 
2,159 
Cash at bank and in hand
8,940 
4,587 
359,465 
6,746 
Creditors: amounts falling due within one year
(5,345)
(1,405,321)
Net current assets/(liabilities)
354,120 
(1,398,575)
Total assets less current liabilities
1,835,376 
82,100 
Creditors: amounts falling due after more than one year
(1,782,552)
- 
Provisions for liabilities
Deferred tax
(21,166)
(21,166)
Net assets
31,658 
60,934 
Capital and reserves
Called up share capital
10 
10 
Fair value reserve
90,234 
90,234 
Profit and loss account
(58,586)
(29,310)
Shareholders' funds
31,658 
60,934 
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by
P A Dorai Director Company Registration No. 14204561
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JONMA PROPERTIES LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
JONMA PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 14204561. The registered office is PLUM PUDDING HILL UPPER STREET, BAYLHAM, IPSWICH, SUFFOLK, IP6 8JR, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The Directors have considered the Company's position at the time of signing of the financial statements, and based on this, the Directors have concluded that they have a reasonable expectation the Company will have adequate resources to continue in operation existence for the foreseeable future and there therefore continue to adopt the going concern basis of the accounting in preparing thee financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Investment property
Investment property is included at market fair value determined annually by the directs. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash & cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable within penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible know amounts of cash with insignificant risk of change in value.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in ordinary shares.
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JONMA PROPERTIES LTD Notes to the Accounts for the year ended 30 June 2025
Creditors
Short term creditors are measured at transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transactions costs, and are measure subsequently at amortised cost using the effective interest method.
Fair value reserve
The fair value reserve reflects the aggregate uplift value of the properties over their acquisition cost, minus the associated deferred taxation. This is a non distributable under section 830 of the Companies Act 2006.
Finance Costs
Finance costs are charged to the profit or loss over the terms of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeded of the associated capital instrument.
Borrowing costs
All borrowing costs are recognised in the profit or loss in the period in which they are incurred.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 July 2024
1,200 
At 30 June 2025
1,200 
Depreciation
At 1 July 2024
525 
Charge for the year
169 
At 30 June 2025
694 
Net book value
At 30 June 2025
506 
At 30 June 2024
675 
5
Investment property
2025 
£ 
Fair value at 1 July 2024
1,480,000 
At 30 June 2025
1,480,000 
The 2025 valuations were undertaken by the directors.
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JONMA PROPERTIES LTD Notes to the Accounts for the year ended 30 June 2025
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 July 2024
- 
Additions
750 
Valuation at 30 June 2025
750 
The company invested in the following subsdiary in the period: Cardinal Healthcare Property Limited - £750, 25% shareholding. Investments in subsidiaries are stated in the Company’s separate financial statements at cost less any provision for impairment, in accordance with FRS 102 Section 9.26.
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
184 
191 
Accrued income and prepayments
17,162 
1,968 
17,346 
2,159 
Amounts falling due after more than one year
Other debtors
333,179 
- 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,528 
841 
Amounts owed to group undertakings and other participating interests
750 
- 
Other creditors
167 
10,013 
Loans from directors
- 
1,392,923 
Accruals
900 
1,544 
5,345 
1,405,321 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
428,715 
- 
Loans from directors
1,353,837 
- 
1,782,552 
- 
The bank loans are secured against the properties to which they relate.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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