Company No: 11806069 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Graham
	T Howard

REGISTERED OFFICE	28 Vicarage Lane
	Kings Langley
	Hertfordshire
	WD4 9HR
	United Kingdom

COMPANY NUMBER

11806069 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	275,000		275,000
		275,000		275,000
Current assets
Cash at bank and in hand		36,947		32,454
		36,947		32,454
Creditors: amounts falling due within one year	4	( 36,719)		( 35,340)
Net current assets/(liabilities)		228		(2,886)
Total assets less current liabilities		275,228		272,114
Creditors: amounts falling due after more than one year	5	( 167,150)		( 167,150)
Provision for liabilities		( 25,839)		( 25,839)
Net assets		82,239		79,125
Capital and reserves
Called-up share capital		100		100
Profit and loss account		82,139		79,025
Total shareholders' funds		82,239		79,125

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Jamtom Limited (registered number: 11806069) were approved and authorised for issue by the Board of Directors on 06 November 2025. They were signed on its behalf by:

J Graham Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jamtom Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 28 Vicarage Lane, Kings Langley, Hertfordshire, United Kingdom, WD4 9HR.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is derived from rental income received on investment properties.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 March 2024	275,000
As at 28 February 2025	275,000

The company’s investment properties have been valued by the directors by reference to the sales price achieved by similar properties and market activity in the location where the property is situated.

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		1,320
Amounts owed to connected companies	3,856		3,856
Taxation and social security	731		401
Other creditors	32,132		29,763
	36,719		35,340

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	167,150		167,150

6. Financial commitments

Commitments

The Mortgage Works (UK) Plc and Charter Court Financial Services Limited hold fixed charges against property held by the company.

7. Related party transactions

As at the balance sheet date, the company owed £2,546 (2024: £1,977) to J Graham, a director of the company. The loan is unsecured and repayable on demand.

At the balance sheet date, the company owed £28,207 (2024: £26,407) to T Howard, a director of the company. The loan is unsecured and repayable on demand.

At the balance sheet date, the company owed £3,856 (2024: £3,856) to Scotch Egg Productions Limited, a company controlled by J Graham. The loan is interest free, unsecured and repayable on demand.