REGISTERED NUMBER: 02271767 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JANASCAUL INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs R A Woodward

Mr S D T Woodward

SECRETARY:

Mrs R A Woodward

REGISTERED OFFICE:

8 Persian Drive

Whiteley

Fareham

Hampshire

PO15 7BJ

REGISTERED NUMBER:

02271767 (England and Wales)

FIXED ASSETS

Tangible assets

4

9,700

9,700

Investment property

5

1,505,848

2,250,722

1,515,548

2,260,422

CURRENT ASSETS

Debtors

6

4,139

4,805

Cash at bank

112,414

53,088

116,553

57,893

CREDITORS

Amounts falling due within one year

7

61,204

112,940

NET CURRENT ASSETS/(LIABILITIES)

55,349

(55,047

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,570,897

2,205,375

CREDITORS

Amounts falling due after more than one year

8

(425,780

)

(982,505

)

PROVISIONS FOR LIABILITIES

(105,537

)

(180,572

)

NET ASSETS

1,039,580

1,042,298

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,039,480

1,042,198

1,039,580

1,042,298

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr S D T Woodward - Director

1.	STATUTORY INFORMATION

Janascaul Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover

Turnover is the value of letting services provided to tenants during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% straight line

Motor vehicles

-

20% straight line

Computer equipment

-

25% straight line

All fixed assets are initially recorded at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property, which is property held to earn rentals and/or for capital appreciation is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting date. Changes in fair value are recognized in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

11,669

744

26,000

6,836

45,249

DEPRECIATION

At 1 September 2024

and 31 August 2025

10,669

744

17,300

6,836

35,549

NET BOOK VALUE

At 31 August 2025

1,000

-

8,700

-

9,700

At 31 August 2024

1,000

-

8,700

-

9,700

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

2,250,722

Disposals

(444,174

)

Revaluations

(300,700

)

At 31 August 2025

1,505,848

NET BOOK VALUE

At 31 August 2025

1,505,848

At 31 August 2024

2,250,722

Investment property comprises 10 residential properties (2024: 16 properties) The fair value of the investment properties has been arrived at on the basis of valuations carried out by the directors. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.

£

Cost

1,090,848

Net revaluation:

2021 and prior years

646,335

2022

607

2023

128,758

2024

(60,000

)

2025

(300,700

)

1,505,848

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,139

4,805

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Payments on account

2,475

4,225

Taxation and social security

47,260

7,693

Other creditors

11,469

101,022

61,204

112,940

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

425,780

982,505

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

425,780

982,505

The above loans are secured.