JR Gill Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08010460

		30 April 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,138,692		8,557,492
Investment Properties	5		1,442,366		1,292,269

			10,581,058		9,849,761
CURRENT ASSETS
Debtors	6	1,234,467		1,411,936
Investments	7	100		100
Cash at bank and in hand		132,365		96,730

		1,366,932		1,508,766
Creditors: Amounts Falling Due Within One Year	8	(1,101,684 )		(1,135,669 )

NET CURRENT ASSETS (LIABILITIES)			265,248		373,097

TOTAL ASSETS LESS CURRENT LIABILITIES			10,846,306		10,222,858

Creditors: Amounts Falling Due After More Than One Year	9		(6,161,256 )		(5,810,678 )

NET ASSETS			4,685,050		4,412,180

CAPITAL AND RESERVES
Called up share capital	11		2		2
Revaluation reserve	12		2,476,803		2,306,603
Profit and Loss Account			2,208,245		2,105,575

SHAREHOLDERS' FUNDS			4,685,050		4,412,180

Page 1

Page 2

JR Gill Investments Limited

Balance Sheet (continued)

As At 30 April 2025

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 J S Gill

Director

1 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

JR Gill Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08010460 . The registered office is 113A , Warwick Street, Leamington Spa, Warwickshire, CV32 4QZ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	Not Depreciated
Leasehold	Not Depreciated
Motor Vehicles	25% RB
Fixtures & Fittings	15% RB

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. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Page 3

Page 4

JR Gill Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 April 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost or Valuation
As at 1 April 2024	8,426,939	8,000	105,000	29,041	8,568,980
Additions	411,000	-	-	-	411,000
Revaluation	170,200	-	-	-	170,200

As at 30 April 2025	9,008,139	8,000	105,000	29,041	9,150,180

Depreciation
As at 1 April 2024	-	-	-	11,488	11,488

As at 30 April 2025	-	-	-	11,488	11,488

Net Book Value
As at 30 April 2025	9,008,139	8,000	105,000	17,553	9,138,692

As at 1 April 2024	8,426,939	8,000	105,000	17,553	8,557,492

Page 4

Page 5

JR Gill Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 April 2025

5. Investment Property

	30 April 2025
	£
Fair Value
As at 1 April 2024	1,292,269
Additions	150,097

As at 30 April 2025	1,442,366

6. Debtors

	30 April 2025	31 March 2024
	£	£
Due within one year
Other debtors	1,234,467	1,411,936

7. Current Asset Investments

	30 April 2025	31 March 2024
	£	£
Unlisted investments	100	100

8. Creditors: Amounts Falling Due Within One Year

	30 April 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,144	6,144
Trade creditors	1,749	-
Other creditors	1,059,175	1,084,151
Taxation and social security	34,616	45,374

	1,101,684	1,135,669

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

	30 April 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	40,426	48,271
Bank loans	6,120,830	5,481,412
Other loans	-	280,995

	6,161,256	5,810,678

Page 5

Page 6

JR Gill Investments Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 April 2025

10. Obligations Under Finance Leases and Hire Purchase

	30 April 2025	31 March 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,030	12,030
Later than one year and not later than five years	40,426	48,271

	52,456	60,301
Less: Finance charges allocated to future periods	5,886	5,886

	46,570	54,415

11. Share Capital

	30 April 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	2	2

12. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	2,306,603
Surplus on revaluation	170,200

As at 30 April 2025	2,476,803

Page 6