JAD Developments UK Limited 31/12/2024 iXBRL

Company registration number: 07811130

JAD Developments UK Limited

Unaudited financial statements

31 December 2024

JAD Developments UK Limited

Contents

Directors report

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

JAD Developments UK Limited

Directors report

Year ended 31 December 2024

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024.

Directors

The directors who served the company during the year were as follows:


Mr David Reed
Mr Anthony McClellan

Other matters

The company did not trade in the current financial year.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 29 August 2025 and signed on behalf of the board by:

Mr David Reed

Director

JAD Developments UK Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of JAD Developments UK Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of JAD Developments UK Limited for the year ended 31 December 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of JAD Developments UK Limited, as a body, in accordance with the terms of my engagement letter dated 29 August 2025. My work has been undertaken solely to prepare for your approval the financial statements of JAD Developments UK Limited and state those matters that we have agreed to state to the board of directors of JAD Developments UK Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than JAD Developments UK Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that JAD Developments UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JAD Developments UK Limited. You consider that JAD Developments UK Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of JAD Developments UK Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Accendo Accountants Ltd

Chartered Certified Accountants

1st Floor

7 Lion Street

Abergavenny

Monmouthshire

NP7 5PH

29 August 2025

JAD Developments UK Limited

Statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Current assets
Debtors	4	750		750
		_______		_______
		750		750
Creditors: amounts falling due
within one year	5	( 45,846)		( 45,846)
		_______		_______
Net current liabilities			( 45,096)		( 45,096)
			_______		_______
Total assets less current liabilities			( 45,096)		( 45,096)

			_______		_______
Net liabilities			( 45,096)		( 45,096)
			_______		_______

Capital and reserves
Called up share capital			750		750
Profit and loss account			( 45,846)		( 45,846)
			_______		_______
Shareholders deficit			( 45,096)		( 45,096)
			_______		_______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 29 August 2025 , and are signed on behalf of the board by:

Mr David Reed Mr Anthony McClellan

Director Director

Company registration number: 07811130

JAD Developments UK Limited

Statement of changes in equity

Year ended 31 December 2024

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2023	750	( 45,846)	( 45,096)

Profit for the year		-	-
	_______	_______	_______
Total comprehensive income for the year	-	-	-

	_______	_______	_______
At 31 December 2023 and 1 January 2024	750	( 45,846)	( 45,096)

Profit for the year		-	-
	_______	_______	_______
Total comprehensive income for the year	-	-	-

	_______	_______	_______
At 31 December 2024	750	( 45,846)	( 45,096)
	_______	_______	_______

JAD Developments UK Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Chappell House, The Green, Datchet, Berkshire, SL3 9EH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2024	2023
	£	£
Other debtors	750	750
	_______	_______

5. Creditors: amounts falling due within one year

	2024	2023
	£	£
Other creditors	45,846	45,846
	_______	_______