Jay B2L Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09429752

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,082		1,110
Investments	5		526,944		526,944

			528,026		528,054
CURRENT ASSETS
Cash at bank and in hand		7,331		12,127

		7,331		12,127
Creditors: Amounts Falling Due Within One Year	6	(14,730 )		(11,202 )

NET CURRENT ASSETS (LIABILITIES)			(7,399 )		925

TOTAL ASSETS LESS CURRENT LIABILITIES			520,627		528,979

Creditors: Amounts Falling Due After More Than One Year	7		(501,221 )		(495,523 )

NET ASSETS			19,406		33,456

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			18,406		32,456

SHAREHOLDERS' FUNDS			19,406		33,456

Page 1

Page 2

Jay B2L Ltd

Balance Sheet (continued)

As At 28 February 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Janarththanan JEGATHEESWARAN

Director

28 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jay B2L Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09429752 . The registered office is 160 Green Lane, London, SE9 2AR.

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 represents rental income and commission received during the period.

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:

Computer Equipment

20%

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

Taxation for the period 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.

3. Average Number of Employees

The average number of employees during the period was 2. 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 29 February 2024	1,850
Additions	428

As at 28 February 2025	2,278

Depreciation
As at 29 February 2024	740
Provided during the period	456

As at 28 February 2025	1,196

Net Book Value
As at 28 February 2025	1,082

As at 29 February 2024	1,110

Page 3

Page 4

Jay B2L Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Investments

	Listed
	£
Cost or Valuation
As at 29 February 2024	526,944

As at 28 February 2025	526,944

Provision
As at 29 February 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	526,944

As at 29 February 2024	526,944

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Corporation tax	11,246	8,292
Other taxes and social security	423	-
Other creditors (Rent Deposit)	1,160	1,160
Accruals and deferred income	1,900	1,750

	14,730	11,202

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

	2025	2024
	£	£
Trade creditors ( M & T Management Ltd)	-	11,500
Bank loans	390,638	390,638
BBL	24,508	30,097
Directors loan account	86,075	63,288

	501,221	495,523

8. Deferred Taxation

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 period 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.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000