Jra Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12465924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		270,000		275,000

			270,000		275,000
CURRENT ASSETS
Cash at bank and in hand		2,724		10,193

		2,724		10,193
Creditors: Amounts Falling Due Within One Year	5	(55,097 )		(54,786 )

NET CURRENT ASSETS (LIABILITIES)			(52,373 )		(44,593 )

TOTAL ASSETS LESS CURRENT LIABILITIES			217,627		230,407

Creditors: Amounts Falling Due After More Than One Year	6		(187,475 )		(187,475 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,711 )		(9,477 )

NET ASSETS			24,441		33,455

CAPITAL AND RESERVES
Called up share capital	8		2		2
Fair value reserve	9		35,759		36,993
Profit and Loss Account			(11,320 )		(3,540 )

SHAREHOLDERS' FUNDS			24,441		33,455

Page 1

Page 2

Jra Homes Ltd

Balance Sheet (continued)

As At 28 February 2025

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 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.

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 Jonathon Armstrong

Director

22/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jra Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12465924 . The registered office is 22-24 Church Street, Wincham, Northwich, CW9 6EP.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 March 2024	275,000
Revaluation	(5,000 )

As at 28 February 2025	270,000

Net Book Value
As at 28 February 2025	270,000

As at 1 March 2024	275,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Other creditors	55,097	54,785

	55,097	54,786

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	187,475	187,475

Page 3

Page 4

Jra Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Secured Creditors

Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 35 years.

	2025		2024
	£		£
Bank loans and overdrafts	185,866		185,866

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Reserves

	Fair Value Reserve
	£
As at 1 March 2024	36,993
Transfer to profit and loss	(1,234 )

As at 28 February 2025	35,759