REGISTERED NUMBER: 15513543 (England and Wales)

Unaudited Financial Statements

for the Period 22nd February 2024 to 28th February 2025

for

Jameson Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Jameson

REGISTERED OFFICE:

34-35 Clarges Street

Mayfair

London

W1J 7EJ

REGISTERED NUMBER:

15513543 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

34 - 35 Clarges Street

Mayfair

London

W1J 7EJ

FIXED ASSETS

Investment property

4

633,810

CURRENT ASSETS

Debtors

5

987

Prepayments and accrued income

168

Cash at bank

3,322

4,477

CREDITORS

Amounts falling due within one year

6

61,041

NET CURRENT LIABILITIES

(56,564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

577,246

CREDITORS

Amounts falling due after more than one year

7

(577,806

)

ACCRUALS AND DEFERRED INCOME

(2,400

)

NET LIABILITIES

(2,960

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

(2,961

)

(2,960

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21st October 2025 and were signed by:

B Jameson - Director

1.	STATUTORY INFORMATION

Jameson Holdings Ltd 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

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.

Investment property

Investment property is initially recognised at its purchase price. It is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is derived from the current market rents and investment property yields for comparable properties.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditor and loans from related parties.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

633,810

At 28th February 2025

633,810

NET BOOK VALUE

At 28th February 2025

633,810

For the two properties included in Investment Property, contracts were exchanged during the period, but completion is due to take place after the period end. The exchange of contracts is legally binding, the company has an entitlement to the property and a financial obligation to pay for it. The full cost of the property is therefore recognised at the balance sheet date, with the outstanding amount to be paid shown in other creditors.

The director considers the fair value of the properties at the period end to be their purchase price

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other debtors

987

Other debtors consists of a deferred tax asset, calculated at 25% (UK rate of corporation tax) of taxable losses carried forward.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

42

Other creditors

60,999

61,041

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

577,806

8.	RELATED PARTY DISCLOSURES

At the period end, the director was owed £59,999 by the company. This loan does not bear interest and is repayable on demand.

During the period, the company borrowed £1,000 from ABC Waste Management Ltd. ABC Waste Management is controlled by B Jameson, the director of the company. At the balance sheet date £1,000 was outstanding. This loan does not bear interest and is repayable on demand.