JP Investments Group Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11302682 (England and Wales)

JP INVESTMENTS GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 OCTOBER 2023 TO 30 NOVEMBER 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

Mr V Parmar

Ms A Chadha

Registered office:

First Floor

244 Edgware Road

London

W2 1DS

Registered number:

11302682 (England and Wales)

Accountants:

MP Global Group Limited

Chartered Accountants

First Floor

244 Edgware Road

London

W2 1DS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JP Investments Group Ltd for the period ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JP Investments Group Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JP Investments Group Ltd and state those matters that we have agreed to state to the Board of Directors of JP Investments Group Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JP Investments Group Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JP Investments Group Ltd 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 JP Investments Group Ltd. You consider that JP Investments Group Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of JP Investments Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MP Global Group Limited

Chartered Accountants

First Floor

244 Edgware Road

London

W2 1DS

30 October 2025

Fixed assets

Tangible assets

3

7,817

8,107

Investment property

4

4,272,458

4,280,275

4,280,565

Current assets

Debtors

5

1,985

3,364

Cash at bank and in hand

37,334

61,049

39,319

64,413

Creditors

Amounts falling due within one year

6

6,364

6,608

Net current assets

32,955

57,805

Total assets less current liabilities

4,313,230

4,338,370

Creditors

Amounts falling due after more than one
year

7

4,140,119

4,173,413

Net assets

173,111

164,957

Capital and reserves

Called up share capital

100

Revaluation reserve

143,950

Retained earnings

29,061

20,907

Shareholders' funds

173,111

164,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr V Parmar - Director

Ms A Chadha - Director

1.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

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 etc

-

15% on reducing balance

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

2.	Employees and directors

The average number of employees during the period was 2 (2023 - 2 ) .

3.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 31 October 2023

12,778

Additions

1,088

At 30 November 2024

13,866

Depreciation

At 31 October 2023

4,671

Charge for period

1,378

At 30 November 2024

6,049

Net book value

At 30 November 2024

7,817

At 30 October 2023

8,107

4.	Investment property

Total

£

Fair value

At 31 October 2023

and 30 November 2024

4,272,458

Net book value

At 30 November 2024

4,272,458

At 30 October 2023

4,272,458

5.

Debtors: amounts falling due within one year

2024

2023

£

Other debtors

1,985

3,364

6.

Creditors: amounts falling due within one year

2024

2023

£

Other creditors

6,364

6,608

7.

Creditors: amounts falling due after more than one year

2024

2023

£

Other creditors

4,140,119

4,173,413