REGISTERED NUMBER: 10084548 (England and Wales)

JANAYA PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R P Patel

P V Patel

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

10084548 (England and Wales)

ACCOUNTANTS:

Albury Associates Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

44,312

968

CURRENT ASSETS

Stocks

823,450

823,450

Debtors

5

3,021

10,000

Cash at bank

15,717

34,613

842,188

868,063

CREDITORS

Amounts falling due within one year

6

244,785

248,401

NET CURRENT ASSETS

597,403

619,662

TOTAL ASSETS LESS CURRENT LIABILITIES

641,715

620,630

CREDITORS

Amounts falling due after more than one year

7

633,300

594,872

NET ASSETS

8,415

25,758

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

10

8,215

25,558

SHAREHOLDERS' FUNDS

8,415

25,758

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 2 October 2025 and were signed on its behalf by:

P V Patel - Director

1.	STATUTORY INFORMATION

Janaya Properties Limited 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rental income is recognised when the rental properties are occupied.

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

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

4,229

Additions

48,180

At 31 March 2025

52,409

DEPRECIATION

At 1 April 2024

3,261

Charge for year

4,836

At 31 March 2025

8,097

NET BOOK VALUE

At 31 March 2025

44,312

At 31 March 2024

968

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

3,021

-

Amounts falling due after more than one year:

Other debtors

-

10,000

Aggregate amounts

3,021

10,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,911

-

Taxation and social security

-

2,086

Other creditors

238,874

246,315

244,785

248,401

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

599,392

594,872

Hire purchase contracts

33,908

-

633,300

594,872

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

599,392

594,872

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

599,392

594,872

Hire purchase contracts

39,819

-

639,211

594,872

Bank Loans are secured by way of Fixed charge over the company's Properties

The Hire purchase contracts are secured against the motor vehicle.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

1

100

100

100

Ordinary B

1

100

100

200

200

Ordinary A shares and Ordinary B shares rank pari passu in all respects.

10.

RESERVES

Retained

earnings

£

At 1 April 2024

25,558

Deficit for the year

(17,343

)

At 31 March 2025

8,215

11.	RELATED PARTY DISCLOSURES

At the year end date, included within Creditors, amounts falling due within one year is £203,455 (2024: £211,975) owed to the director Mr P V Patel.

At the year end date, included within Creditors, amounts falling due within one year is £32,000 (2024: £32,000) owed to the director Mrs R R Patel.

These amounts are unsecured, interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is Mr P V Patel and Mrs R P Patel.