ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 9974906

JARVIS NEW HOMES (SOUTH EAST) LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

JARVIS NEW HOMES (SOUTH EAST) LTD

COMPANY INFORMATION

Directors	C R J Jarvis
	JJ Bateman


Registered number	9974906


Registered office	Ground Floor Front Office
	Hill View House
	The Hill
	Cranbrook
	Kent
	TN17 3AD


Accountants	Creasey Son and Wickenden
	Chartered accountants
	Hearts of Oak House
	Pembroke Road
	Sevenoaks
	Kent
	TN13 1XR

JARVIS NEW HOMES (SOUTH EAST) LTD

CONTENTS

	Page
Balance sheet	1 - 2
Statement of changes in equity	3
Notes to the financial statements	4 - 7

JARVIS NEW HOMES (SOUTH EAST) LTD

REGISTERED NUMBER: 9974906

BALANCE SHEET

AS AT 30 JUNE 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	464		25,141
Cash at bank and in hand	5	7,372		33,533
		7,836		58,674
Creditors: amounts falling due within one year	6	(3,234)		(47,312)
Net current assets			4,602		11,362
Total assets less current liabilities			4,602		11,362
Creditors: amounts falling due after more than one year	7		-		(16,896)
Provisions for liabilities
Other provisions	9	-		(5,000)
			-		(5,000)
Net assets/(liabilities)			4,602		(10,534)

Capital and reserves
Called up share capital	100	100
Profit and loss account	4,502	(10,634)
	4,602	(10,534)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1

JARVIS NEW HOMES (SOUTH EAST) LTD

REGISTERED NUMBER: 9974906

BALANCE SHEET (CONTINUED)

AS AT 30 JUNE 2025

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 December 2025.

C R J Jarvis

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 2

JARVIS NEW HOMES (SOUTH EAST) LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 JUNE 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 July 2023	100	(35,871)	(35,771)

Profit for the year	-	25,237	25,237

At 1 July 2024	100	(10,634)	(10,534)

Profit for the year	-	15,136	15,136
At 30 June 2025	100	4,502	4,602

The notes on pages 4 to 7 form part of these financial statements.

Page 3

JARVIS NEW HOMES (SOUTH EAST) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Jarvis New Homes (South East) Limited ("the company") is limited by shares, domiciled and incorporated in England. The address of its registered office is Ground Floor Front Office, Hill View House, The Hill, Cranbrook, Kent, TN17 3AD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

These financial statements are prepared and presented in pound Sterling. Values are rounded to the nearest £1. They present information for this company alone.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

When relating to a house sale this is on the date of exchanging contracts.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

JARVIS NEW HOMES (SOUTH EAST) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Page 5

JARVIS NEW HOMES (SOUTH EAST) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Trade debtors	364	6,379
Other debtors	100	18,762
	464	25,141

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	7,372	33,533

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	-	10,033
Trade creditors	144	44
Amounts owed to group undertakings	-	6,503
Corporation tax	1,333	-
Other taxation and social security	6	5,317
Other creditors	-	5,000
Accruals and deferred income	1,751	20,415
	3,234	47,312

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	-	16,896

Page 6

JARVIS NEW HOMES (SOUTH EAST) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Amounts falling due within one year
Bank loans	-	10,033
	-	10,033
Amounts falling due 1-2 years
Bank loans	-	16,896
	-	16,896

	-	26,929

9.	Provisions

		Snagging
		£

	At 1 July 2024	5,000
	Utilised in year	(5,000)
	At 30 June 2025	-

10.	Controlling party

The parent company is Jarvis Properties Limited, a company registered in England and Wales. It's registered office and principal place of business is:

Hill View House
The Hill
Cranbrook
Kent
TN17 3AD

Page 7