Jael Investments Ltd

	Page
Company Information	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

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Statement of Financial Position

As At 28 February 2025

Statement of Financial Position

Registered number: 14668001

		28 February 2025		29 February 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		584,012
Investment Properties	5		610,998		-
Investments	6		41,682		38,361

			652,680		622,373
CURRENT ASSETS
Debtors	7	410,593		94,889
Cash at bank and in hand		638		1,335

		411,231		96,224
Creditors: Amounts Falling Due Within One Year	8	(683,450 )		(342,557 )

NET CURRENT ASSETS (LIABILITIES)			(272,219 )		(246,333 )

TOTAL ASSETS LESS CURRENT LIABILITIES			380,461		376,040

Creditors: Amounts Falling Due After More Than One Year	9		(399,228 )		(391,535 )

NET LIABILITIES			(18,767 )		(15,495 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			(18,867 )		(15,595 )

SHAREHOLDERS' FUNDS			(18,767)		(15,495)

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Jael Investments Ltd

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mr Junior Roberts

Director

04/09/2025

The notes on pages 4 to 6 form part of these financial statements.

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Jael Investments Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

Jael Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14668001 . The registered office is Alexandra House, 123 Priestsic Road, Sutton In Ashfield, Nottinghamshire, NG17 4EA.

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.

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

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of £18,767 at 28th February 2025 (2024 : £15,495). The company is therefore dependant on the continued support of the bank and creditors. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line
Fixtures & Fittings	3 years

2.5. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are shown in the profit and loss and transferred to a fair value reserve.

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

2.7. Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

2.8. Debtors and creditors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

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

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Jael Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2024	561,179	22,833	584,012
Transfers	(561,179 )	(22,833 )	(584,012 )

As at 28 February 2025	-	-	-

Net Book Value
As at 28 February 2025	-	-	-

As at 1 March 2024	561,179	22,833	584,012

5. Investment Property

	28 February 2025
	£
Fair Value
As at 1 March 2024	-
Additions	610,998

As at 28 February 2025	610,998

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	28 February 2025	29 February 2024
	£	£
Cost	610,998	-
Accumulated depreciation and impairment	12,220	-

Carrying amount	598,778	-

6. Investments

	Other
	£
Cost
As at 1 March 2024	38,361
Additions	3,321

As at 28 February 2025	41,682

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	41,682

As at 1 March 2024	38,361

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Jael Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Debtors

	28 February 2025	29 February 2024
	£	£
Due within one year
Other debtors	410,593	94,889

8. Creditors: Amounts Falling Due Within One Year

	28 February 2025	29 February 2024
	£	£
Other creditors	683,450	342,557

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

	28 February 2025	29 February 2024
	£	£
Bank loans	399,228	391,535

Bank loans totalling £399,228 are secured against the Properties as to which the loans relate.

Included within creditors amounts falling due after more than one year is an amount of £399,228 in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date.

The loans repayable after more than five years are interest only loans with interest being charged between 5.29% and 6.74% pa.

10. Share Capital

	28 February 2025	29 February 2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

At the balance sheet date, the directors were owed £262,737 (2024: £520) by the company.

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Directors	Miss Leanne Mordue
	Mr Junior Roberts

Company Number	14668001

Registered Office	Alexandra House
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA

Accountants	Gregory Priestley & Stewart
	Chartered Accountants
	Alexandra House
	123 Priestsic Road
	Sutton In Ashfield
	Nottinghamshire
	NG17 4EA