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REGISTERED NUMBER: OC445974 (England and Wales)



















Unaudited Financial Statements

for the Period 29 February 2024 to 31 March 2025

for

Jaima LLP
Jaima LLP (Registered number: OC445974)

Contents of the Financial Statements
for the Period 29 February 2024 to 31 March 2025










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jaima LLP

General Information
for the Period 29 February 2024 to 31 March 2025







DESIGNATED MEMBERS: Mrs I Ali
A Muneer





REGISTERED OFFICE: 44 The Pantiles
Tunbridge Wells
Kent
TN2 5TN





REGISTERED NUMBER: OC445974 (England and Wales)





ACCOUNTANTS: APT
44 The Pantiles
Tunbridge Wells
Kent
TN2 5TN
Page 1
Jaima LLP (Registered number: OC445974)

Balance Sheet
31 March 2025

31.3.25 28.2.24
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,787,500 -

CURRENT ASSETS
Debtors 5 943 -
Cash at bank 14,385 -
15,328 -
CREDITORS
Amounts falling due within one year 6 4,019 -
NET CURRENT ASSETS 11,309 -
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
1,798,809
-

LOANS AND OTHER DEBTS DUE TO
MEMBERS
7
1,000
-

MEMBERS' OTHER INTERESTS
Capital accounts 1,797,809 -
1,798,809 -

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 1,000 -
Members' other interests 1,797,809 -
1,798,809 -

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The notes form part of these financial statements

Page 2 continued...
Jaima LLP (Registered number: OC445974)

Balance Sheet - continued
31 March 2025


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 19 December 2025 and were signed by:





A Muneer - Designated member

The notes form part of these financial statements

Page 3
Jaima LLP (Registered number: OC445974)

Notes to the Financial Statements
for the Period 29 February 2024 to 31 March 2025


1. STATUTORY INFORMATION

Jaima LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

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.

Change in length of reporting period
The LLP has extended this reporting period from 12 months to 28 February 2025 to 13 months to 31 March 2025. This has been done to more nearly coincide with the tax year and simplify reporting procedures.

Going concern
After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Other income
Rental income is recognised on an accruals basis in accordance with the substance of the relevant agreement net of VAT.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2024 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 1,753,000
Revaluations 34,500
At 31 March 2025 1,787,500
NET BOOK VALUE
At 31 March 2025 1,787,500

The LLP's investment properties act as security for mortgages totalling £772,729 (2024 Nil) - these loans are held by Jaima Holdings Limited a member of the LLP.

Page 4 continued...
Jaima LLP (Registered number: OC445974)

Notes to the Financial Statements - continued
for the Period 29 February 2024 to 31 March 2025


4. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2025 34,500
Cost 1,753,000
1,787,500

If the investment properties had not been revalued they would have been included at the following historical cost:

31.3.25 28.2.24
£    £   
Cost 1,753,000 -

The investment properties were valued on an open market basis on 31 March 2025 by the designated members .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 28.2.24
£    £   
Trade debtors 200 -
Other debtors 743 -
943 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 28.2.24
£    £   
Other creditors 4,019 -

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with other creditors.

8. RELATED PARTY DISCLOSURES

In the accounting period the members introduced properties in specie to the LLP with open market value of £1,753,000.

Page 5