REGISTERED NUMBER: 07050259 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2024

for

J.D. Properties (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W J Jacobs

S D Jacobs

REGISTERED OFFICE:

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

REGISTERED NUMBER:

07050259 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Tangible assets

4

131

175

Investment property

5

1,125,000

1,125,000

1,125,131

1,125,175

CURRENT ASSETS

Debtors

6

171,922

190,133

Cash at bank

1,997

8,121

173,919

198,254

CREDITORS

Amounts falling due within one year

7

245,015

242,721

NET CURRENT LIABILITIES

(71,096

)

(44,467

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,054,035

1,080,708

CREDITORS

Amounts falling due after more than one year

8

(643,687

)

(650,918

)

PROVISIONS FOR LIABILITIES

(85,555

)

(85,555

)

NET ASSETS

324,793

344,235

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

364,736

364,736

Retained earnings

9

(40,043

)

(20,601

)

SHAREHOLDERS' FUNDS

324,793

344,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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 17 December 2025 and were signed on its behalf by:

S D Jacobs - Director

1.	STATUTORY INFORMATION

J.D. Properties (UK) 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2023

and 31 October 2024

1,800

DEPRECIATION

At 1 November 2023

1,625

Charge for year

44

At 31 October 2024

1,669

NET BOOK VALUE

At 31 October 2024

131

At 31 October 2023

175

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2023

and 31 October 2024

1,125,000

NET BOOK VALUE

At 31 October 2024

1,125,000

At 31 October 2023

1,125,000

In the opinion of the directors, the fair value of the investment properties at the balance sheet date was £1,125,000.

6.

DEBTORS

31.10.24

31.10.23

£

£

Amounts falling due within one year:

Other debtors

152,922

163,633

Amounts falling due after more than one year:

Other debtors

19,000

26,500

Aggregate amounts

171,922

190,133

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.24

31.10.23

£

£

Trade creditors

5,836

3,542

Other creditors

239,179

239,179

245,015

242,721

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.24

31.10.23

£

£

Bank loans

643,687

650,918

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 November 2023

(20,601

)

364,736

344,135

Deficit for the year

(19,442

)

(19,442

)

At 31 October 2024

(40,043

)

364,736

324,693