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Registered number: 06754761
JJM Associates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TLC Tax Ltd
Chartered Accountants
JJM Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
JJM Associates Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06754761

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,633 |  | 20,633
Investments | 5 |  | 442,130 |  | 442,230
|  |  | 462,763 |  | 462,863
CURRENT ASSETS
Cash at bank and in hand |  | 1,606 |  | 1,167 |
|  | 1,606 |  | 1,167 |
Creditors: Amounts Falling Due Within One Year | 7 | (401,378 ) |  | (406,134 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (399,772 ) |  | (404,967 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,991 |  | 57,896
NET ASSETS |  |  | 62,991 |  | 57,896
CAPITAL AND RESERVES
Called up share capital | 8 |  | 6 |  | 6
Profit and Loss Account |  |  | 62,985 |  | 57,890
SHAREHOLDERS' FUNDS |  |  | 62,991 |  | 57,896

For the year ending 31 March 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

J Crafer Director
15/10/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
JJM Associates Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
JJM Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06754761 . The registered office is 28 Wilton Road , Bexhill On Sea, East Sussex, TN40 1EZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 rental of land. Turnover is recognised when the company receives the right to consideration based on the rental agreement.
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 | None provided

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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
JJM Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 April 2024 | 20,633
As at 31 March 2025 | 20,633
Net Book Value
As at 31 March 2025 | 20,633
As at 1 April 2024 | 20,633

Cost or valuation as at 31 March 2025 represented by:

| Land & Property
--- | ---
| Freehold
| £
At cost | 20,633
| 20,633

Included in cost of land and buildings is freehold land of £20,000 plus costs which is not depreciated.
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 442,230
Revaluations | (100 )
As at 31 March 2025 | 442,130
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 442,130
As at 1 April 2024 | 442,230

Investments represents the capital value of the investment in Cerberus Properties LLP of which JJM Associates Ltd is a designated member.
Page 3
Page 4
JJM Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 400,804 |  | 401,135
Other creditors | 574 |  | 599
Taxation and social security | - |  | 4,400
| 401,378 |  | 406,134

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6 |  | 6

9. Related Party Transactions
Included in other creditors is a balance of £400,804 owed to JJM Associates Ltd, a company in which Mr J Tollett, Mr M Tollett and Mr J Crafer are also directors and shareholders.
JJM Associates Ltd, Mr J Tollett, Mr M Tollett and Mr J Crafer are all partners of Cerberus Properties LLP.
Page 4