REGISTERED NUMBER: 11070700 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JDJ ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D James

Mrs J James

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

11070700 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

1,288,705

1,288,705

1,288,705

1,288,705

CURRENT ASSETS

Debtors

6

73

1,185

Cash at bank

40,260

46,905

40,333

48,090

CREDITORS

Amounts falling due within one year

7

1,248,500

1,272,572

NET CURRENT LIABILITIES

(1,208,167

)

(1,224,482

)

TOTAL ASSETS LESS CURRENT LIABILITIES

80,538

64,223

PROVISIONS FOR LIABILITIES

8

5,465

5,465

NET ASSETS

75,073

58,758

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

75,053

58,738

SHAREHOLDERS' FUNDS

75,073

58,758

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 28 November 2025 and were signed on its behalf by:

J D James - Director

Mrs J James - Director

1.	STATUTORY INFORMATION

JDJ Estates 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of rent receivable from property letting in the period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Property purchases are recognised on the date of legal completion.

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

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

580

DEPRECIATION

At 1 April 2024

and 31 March 2025

580

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,288,705

NET BOOK VALUE

At 31 March 2025

1,288,705

At 31 March 2024

1,288,705

Fair value at 31 March 2025 is represented by:

£

Valuation in 2020

28,762

Cost

1,259,943

1,288,705

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

73

1,185

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

206

204

Tax

3,828

4,383

Other creditors

1,214,677

1,215,324

Directors' current accounts

28,350

51,222

Accrued expenses

1,439

1,439

1,248,500

1,272,572

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Investment property gains

5,465

5,465

Deferred

tax

£

Balance at 1 April 2024

5,465

Balance at 31 March 2025

5,465

9.	NON DISTRIBUTABLE RESERVES

At 31 March 2025 there were non distributable reserves in respect of investment property revaluations net of deferred tax in the sum of £23,297 (2024: £23,297).