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Registered number: 12468848 JADEBRICKS MANCHESTER LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
JADEBRICKS MANCHESTER LIMITED
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
JADEBRICKS MANCHESTER LIMITED REGISTERED NUMBER:12468848
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 598 |  | 1,049
Investment property | 5 |  | 3,124,851 |  | 3,124,851
|  |  | 3,125,449 |  | 3,125,900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,147,778 |  | 1,140,972 |
Bank and cash balances |  | 9,351 |  | 3,552 |
|  | 1,157,129 |  | 1,144,524 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (4,415,680) |  | (4,289,567) |
Net current liabilities |  |  | (3,258,551) |  | (3,145,043)
Total assets less current liabilities |  |  | (133,102) |  | (19,143)
Net liabilities |  |  | (133,102) |  | (19,143)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Profit and loss account |  |  | (133,104) |  | (19,145)
|  |  | (133,102) |  | (19,143)
Page 1
JADEBRICKS MANCHESTER LIMITED REGISTERED NUMBER:12468848
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2025 For the year ended 28 February 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2025.
S Bagherzadeh
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
JADEBRICKS MANCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Jadebrick Manchester Limited is a limited liability company registered in England and Wales. Its registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company during the year was the letting of an investment property. The company's functional and presentational currency £ Sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied.
| 2.2 | Going concern
The company made a loss for the year end and at the reporting date the company has net current liabilities and net liabilities. The controlling party has confirmed that he has the ability and will continue to provide financial support to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. Therefore the accounts have been prepared under going concern basis.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of rent receivable. Rent is recognised in the period in which the properties are occupied.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
JADEBRICKS MANCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in profit or loss.
| 2.6 | Basic financial statements
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
JADEBRICKS MANCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 March 2024 | 2,256
| At 28 February 2025 | 2,256
| Depreciation |
| At 1 March 2024 | 1,207
| Charge for the year on owned assets | 451
| At 28 February 2025 | 1,658
| Net book value |
| At 28 February 2025 | 598
| At 29 February 2024 | 1,049
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 3,124,851
| At 28 February 2025 | 3,124,851
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 5
JADEBRICKS MANCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 9,656 | 18,194
| Prepayments and accrued income | 1,138,122 | 1,122,778
|  | 1,147,778 | 1,140,972
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 867 | -
| Trade creditors | 6,301 | -
| Amounts owed to group undertakings | 4,405,742 | 4,285,742
| Other creditors | - | 678
| Accruals and deferred income | 2,770 | 3,147
|  | 4,415,680 | 4,289,567
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 Ordinary shares shares of £1 each | 2 | 2
9. | Controlling party
The immidiate and ultimate parent entity is Dastur Trading Limited, a company registered in Gibraltar.
Page 6