Registration number: 10231739

JSD Investment Properties Limited

(Registration number: 10231739)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	193,558	193,558
Current assets
Cash at bank and in hand		1,060	3,750
Creditors: Amounts falling due within one year	5	(44,944)	(40,296)
Net current liabilities		(43,884)	(36,546)
Total assets less current liabilities		149,674	157,012
Creditors: Amounts falling due after more than one year	5	(49,550)	(65,974)
Net assets		100,124	91,038
Capital and reserves
Called up share capital		2	2
Retained earnings		100,122	91,036
Shareholders' funds		100,124	91,038

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 28 November 2025 and signed on its behalf by:
 

.........................................

Mr J S G Dowse

Director

JSD Investment Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

JSD Investment Properties Limited is a private company, limited by shares, domiciled in England and Wales, company number 10231739. The registered office is at South View Lodge, Doncaster Road, Stainforth, Doncaster, DN7 5SB.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover represents rents receivable from tenants

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% straight line
Investment properties	Not depreciated

Investment property

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in the profit and loss account.

JSD Investment Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	6,000	6,000
At 31 March 2025	6,000	6,000
Depreciation
At 1 April 2024	6,000	6,000
At 31 March 2025	6,000	6,000
Carrying amount
At 31 March 2025	-	-

4	Investment property

	£
At 1 April 2024	193,558
At 31 March 2025	193,558

JSD Investment Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Bank loan	7,659	7,552
Directors' current accounts	32,688	28,136
Corporation tax	2,618	2,677
Accruals	1,979	1,931
	44,944	40,296

Creditors: amounts falling due after more than one year

		2025 £	2024 £
Bank loan		49,550	65,974