JDF Property Limited - Filleted accounts

Registered number

11723090

JDF Property Limited

Unaudited Filleted Accounts

31 December 2024

JDF Property Limited
Registered number:		11723090
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		419,220			419,220

Current assets
Cash at bank and in hand		193			19,682

Creditors: amounts falling due within one year	4	(279,133)			(299,998)

Net current liabilities			(278,940)			(280,316)

Total assets less current liabilities			140,280			138,904

Creditors: amounts falling due after more than one year	5		(113,765)			(113,765)



Net assets			26,515			25,139

Capital and reserves
Called up share capital			1			1
Profit and loss account			26,514			25,138

Shareholders' funds			26,515			25,139

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D J Farrant
Director
Approved by the board on 18 September 2025

JDF Property Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	not depreciated
	Long leasehold buildings	not depreciated

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 January 2024				419,220
	At 31 December 2024				419,220

	Depreciation
	At 31 December 2024				-

	Net book value
	At 31 December 2024				419,220
	At 31 December 2023				419,220


4	Creditors: amounts falling due within one year		2024		2023
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		27,486		27,486
	Taxation and social security costs		294		2,762
	Other creditors		251,353		269,750
			279,133		299,998


5	Creditors: amounts falling due after one year		2024		2023
£				£

	Bank loans		113,765		113,765


6	Loans		2024		2023
£				£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years		113,765		113,765


	Secured bank loans		113,765		113,765

	[Give an indication of the nature and form of the security for the bank loans]


7	Controlling party

	The company is a wholly owned subsidiary of JDF Consulting and Management Limited, registered at The Coach House, Headgate, Colchester, CO3 3BT.


8	Other information

	JDF Property Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	The Coach House
	Headgate
	Colchester
	Essex
	CO3 3BT