Registration number: 12683294

Jacob Property Holdings Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Jacob Property Holdings Ltd

Company Information

Directors

Dr Koshy Jacob Mrs Beulah Jacob

Registered office

13 Durleigh Road Bridgwater Somerset TA6 7HU

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Jacob Property Holdings Ltd

(Registration number: 12683294)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	390	157
Investment property	5	3,269,000	3,390,000
		3,269,390	3,390,157
Current assets
Debtors	6	41,844	47,205
Cash at bank and in hand		13,435	18,999
		55,279	66,204
Creditors: Amounts falling due within one year	7	(431,905)	(222,356)
Net current liabilities		(376,626)	(156,152)
Total assets less current liabilities		2,892,764	3,234,005
Creditors: Amounts falling due after more than one year	7	(2,289,298)	(2,565,500)
Provisions for liabilities		(119,664)	(142,654)
Net assets		483,802	525,851
Capital and reserves
Called up share capital		10,001	10,001
Revaluation reserve		510,148	608,158
Retained earnings		(36,347)	(92,308)
Shareholders' funds		483,802	525,851

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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 December 2025 and signed on its behalf by:
 

Jacob Property Holdings Ltd

(Registration number: 12683294)
Balance Sheet as at 31 March 2025 (continued)

......................................... Dr Koshy Jacob Director

Jacob Property Holdings Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
13 Durleigh Road
Bridgwater
Somerset
TA6 7HU
England

These financial statements were authorised for issue by the Board on 3 December 2025.

2	Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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:

Jacob Property Holdings Ltd

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

2	Accounting policies (continued)

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Jacob Property Holdings Ltd

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	209	209
Additions	381	381
At 31 March 2025	590	590
Depreciation
At 1 April 2024	52	52
Charge for the year	148	148
At 31 March 2025	200	200
Carrying amount
At 31 March 2025	390	390
At 31 March 2024	157	157

5	Investment properties

	2025 £
At 1 April	3,390,000
Fair value adjustments	(121,000)
At 31 March	3,269,000

The fair value of the property has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of properties was arrived at by reference to the market evidence of transaction prices for similar properties in the location the properties are situated.

There has been no valuation of investment property by an independent valuer.

6

Debtors

Jacob Property Holdings Ltd

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

6	Debtors (continued)

Current	2025 £	2024 £
Trade debtors	7,593	6,005
Prepayments	24,234	23,447
Other debtors	10,017	17,753
	41,844	47,205

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		27,103	33,672
Amounts owed to group undertakings and undertakings in which the company has a participating interest		384,999	186,784
Taxation and social security		18,903	-
Accruals and deferred income		900	900
Other creditors		-	1,000
		431,905	222,356

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	2,289,298	2,565,500

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,281,387	2,212,110
Other borrowings	7,911	353,390
	2,289,298	2,565,500