Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10764619 Miss H Martin Mr A Jeffery Jeffery Martin Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10764619 2024-05-31 10764619 2025-05-31 10764619 2024-06-01 2025-05-31 10764619 frs-core:CurrentFinancialInstruments 2025-05-31 10764619 frs-core:Non-currentFinancialInstruments 2025-05-31 10764619 frs-core:FurnitureFittings 2025-05-31 10764619 frs-core:FurnitureFittings 2024-06-01 2025-05-31 10764619 frs-core:FurnitureFittings 2024-05-31 10764619 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 10764619 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-01 2025-05-31 10764619 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-31 10764619 frs-core:MotorVehicles 2025-05-31 10764619 frs-core:MotorVehicles 2024-06-01 2025-05-31 10764619 frs-core:MotorVehicles 2024-05-31 10764619 frs-core:PlantMachinery 2025-05-31 10764619 frs-core:PlantMachinery 2024-06-01 2025-05-31 10764619 frs-core:PlantMachinery 2024-05-31 10764619 frs-core:ShareCapital 2025-05-31 10764619 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10764619 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10764619 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10764619 frs-bus:SmallEntities 2024-06-01 2025-05-31 10764619 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10764619 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10764619 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 10764619 frs-bus:OrdinaryShareClass1 2025-05-31 10764619 1 2024-06-01 2025-05-31 10764619 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-01 2025-05-31 10764619 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 10764619 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31 10764619 frs-bus:Director1 2024-06-01 2025-05-31 10764619 frs-bus:Director2 2024-06-01 2025-05-31 10764619 frs-core:CurrentFinancialInstruments 1 2025-05-31 10764619 frs-core:CurrentFinancialInstruments 2 2025-05-31 10764619 frs-core:CurrentFinancialInstruments 3 2025-05-31 10764619 frs-countries:EnglandWales 2024-06-01 2025-05-31 10764619 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-05-31 10764619 2023-05-31 10764619 2024-05-31 10764619 2023-06-01 2024-05-31 10764619 frs-core:CurrentFinancialInstruments 2024-05-31 10764619 frs-core:Non-currentFinancialInstruments 2024-05-31 10764619 frs-core:ShareCapital 2024-05-31 10764619 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10764619 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 10764619 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 10764619 frs-core:CurrentFinancialInstruments 1 2024-05-31 10764619 frs-core:CurrentFinancialInstruments 2 2024-05-31 10764619 frs-core:CurrentFinancialInstruments 3 2024-05-31
Registered number: 10764619
Jeffery Martin Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Jeffery Martin Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Jeffery Martin Properties Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10764619

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,415,446 |  | 3,901,318
|  |  | 4,415,446 |  | 3,901,318
CURRENT ASSETS
Debtors | 5 | 236,713 |  | 222,760 |
Cash at bank and in hand |  | 32,010 |  | 49,498 |
|  | 268,723 |  | 272,258 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,395,103 ) |  | (1,402,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,126,380 ) |  | (1,129,861 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,289,066 |  | 2,771,457
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,086,882 ) |  | (2,092,710 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (210,509 ) |  | (146,969 )
NET ASSETS |  |  | 991,675 |  | 531,778
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Fair value reserve | 10 |  | 909,213 |  | 449,091
Profit and Loss Account |  |  | 82,460 |  | 82,685
SHAREHOLDERS' FUNDS |  |  | 991,675 |  | 531,778

Page 1
Page 2
Jeffery Martin Properties Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board

Miss H Martin Director
5th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jeffery Martin Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Jeffery Martin Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10764619 . The registered office is The Beeches, Wirksworth, Matlock, DE4 4DF.
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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Jeffery Martin Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Investment Properties | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 June 2024 | 3,883,389 | 9,590 | 29,990 | 3,700 | 3,926,669
Revaluation | 518,611 | - | - | - | 518,611
As at 31 May 2025 | 4,402,000 | 9,590 | 29,990 | 3,700 | 4,445,280
Depreciation
As at 1 June 2024 | - | 4,972 | 17,338 | 3,041 | 25,351
Provided during the period | - | 1,155 | 3,163 | 165 | 4,483
As at 31 May 2025 | - | 6,127 | 20,501 | 3,206 | 29,834
Net Book Value
As at 31 May 2025 | 4,402,000 | 3,463 | 9,489 | 494 | 4,415,446
As at 1 June 2024 | 3,883,389 | 4,618 | 12,652 | 659 | 3,901,318

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 732 |  | 399
Rent deposit | 17,463 |  | 17,463
Intercompany loan | 218,518 |  | 204,898
| 236,713 |  | 222,760

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,700 |  | 5,699
Other loans | 1,064,750 |  | 1,064,750
Corporation tax | 4,529 |  | 1,289
Prepaid income | 9,085 |  | 8,104
Credit card | 21 |  | 13,028
Accruals and deferred income | 1,860 |  | 1,470
Directors' loan accounts | 309,158 |  | 307,779
| 1,395,103 |  | 1,402,119

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,086,882 |  | 2,092,710

Of the creditors falling due after more than one year the following amounts are due after more than five years.
Page 4
Page 5
Jeffery Martin Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,085,835

8. Secured Creditors
Of the creditors the following amounts are secured upon assets that it relates to undertaken by the company. The mortgage on properties consist of fixed and floating charge with negative pledge.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 2,085,835

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.000 each | 2 |  | 2

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 June 2024 | 449,091
Transfer to profit and loss | 460,122
As at 31 May 2025 | 909,213

11. Ultimate Controlling Party
The company's ultimate controlling party is Jeffery Martin Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 5