Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 2024-03-01 false letting of an investment property 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12468839 2024-03-01 2025-02-28 12468839 2023-03-01 2024-02-29 12468839 2025-02-28 12468839 2024-02-29 12468839 2023-03-01 12468839 c:Director1 2024-03-01 2025-02-28 12468839 d:FreeholdInvestmentProperty 2025-02-28 12468839 d:FreeholdInvestmentProperty 2024-02-29 12468839 d:CurrentFinancialInstruments 2025-02-28 12468839 d:CurrentFinancialInstruments 2024-02-29 12468839 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 12468839 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12468839 d:ShareCapital 2025-02-28 12468839 d:ShareCapital 2024-02-29 12468839 d:RevaluationReserve 2025-02-28 12468839 d:RevaluationReserve 2024-02-29 12468839 d:RetainedEarningsAccumulatedLosses 2025-02-28 12468839 d:RetainedEarningsAccumulatedLosses 2024-02-29 12468839 d:OtherDeferredTax 2025-02-28 12468839 d:OtherDeferredTax 2024-02-29 12468839 c:OrdinaryShareClass1 2024-03-01 2025-02-28 12468839 c:OrdinaryShareClass1 2025-02-28 12468839 c:FRS102 2024-03-01 2025-02-28 12468839 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 12468839 c:FullAccounts 2024-03-01 2025-02-28 12468839 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12468839 2 2024-03-01 2025-02-28 12468839 e:PoundSterling 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12468839 JADEBRICKS LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
JADEBRICKS LONDON LIMITED
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
JADEBRICKS LONDON LIMITED REGISTERED NUMBER:12468839
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property |  |  | 2,628,136 |  | 2,628,136
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 196,278 |  | 44,440 |
Bank and cash balances |  | 21,093 |  | 74,393 |
|  | 217,371 |  | 118,833 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (2,390,753) |  | (2,461,056) |
Net current liabilities |  |  | (2,173,382) |  | (2,342,223)
Total assets less current liabilities |  |  | 454,754 |  | 285,913
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (10,614) |  | (10,614) |
|  |  | (10,614) |  | (10,614)
Net assets |  |  | 444,140 |  | 275,299
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve |  |  | 31,842 |  | 31,842
Profit and loss account |  |  | 412,296 |  | 243,455
|  |  | 444,140 |  | 275,299
Page 1
JADEBRICKS LONDON LIMITED REGISTERED NUMBER:12468839
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 statement of comprehensive income 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 LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Jadebricks London Limited is a limited 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 is £ 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.
| 2.2 | Going concern
At the reporting date the company has net current 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 of revenue recognised by the company in respect of rent receivable. Rent is recognised in the period in which the properties are occupied.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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. Page 3
JADEBRICKS LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.7 | Basic financial instruments
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.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 2,628,136
| At 28 February 2025 | 2,628,136
The 2025 valuations were made by the directors, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 79,170 | 26,009
| Amounts owed by group undertakings | 114,455 | 14,455
| Other debtors | 52 | 38
| Prepayments and accrued income | 2,601 | 3,938
|  | 196,278 | 44,440
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 129
| Amounts owed to group undertakings | 2,351,166 | 2,424,066
| Taxation | 14,848 | 13,806
| Other creditors | 3,496 | 3,496
| Accruals and deferred income | 21,243 | 19,559
|  | 2,390,753 | 2,461,056
Page 5
JADEBRICKS LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (10,614) | (10,614)
| At end of year | (10,614) | (10,614)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value gain on investment property | 10,614 | 10,614
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 Ordinary shares of £1 each | 2 | 2
9. | Controlling party
The immediate and ultimate parent entity is Dastur Trading Limited, a company registered in Gibraltar.
Page 6