JBA Property Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12042672

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,051,564		844,984

			1,051,564		844,984
CURRENT ASSETS
Debtors	5	10,009		4,486
Cash at bank and in hand		1,506		17,002

		11,515		21,488
Creditors: Amounts Falling Due Within One Year	6	(160,535 )		(37,290 )

NET CURRENT ASSETS (LIABILITIES)			(149,020 )		(15,802 )

TOTAL ASSETS LESS CURRENT LIABILITIES			902,544		829,182

Creditors: Amounts Falling Due After More Than One Year	7		(884,713 )		(772,470 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(12,345 )

NET ASSETS			17,831		44,367

CAPITAL AND RESERVES
Called up share capital	9		46,100		46,100
Other reserves			144,920		162,629
Profit and Loss Account			(173,189 )		(164,362 )

SHAREHOLDERS' FUNDS			17,831		44,367

Page 1

Page 2

JBA Property Holdings Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

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 Julien Amoruso

Director

11/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JBA Property Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12042672 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

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. 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:

Fixtures & Fittings

25% Reducing Balance

2.3. 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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for.

Changes in fair value are recognised in the profit and loss account.

2.4. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Investment Properties	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 April 2024	840,000	15,750	855,750
Additions	222,880	10,434	233,314
Revaluation	(22,880 )	-	(22,880 )

As at 31 March 2025	1,040,000	26,184	1,066,184

Depreciation
As at 1 April 2024	-	10,766	10,766
Provided during the period	-	3,854	3,854

As at 31 March 2025	-	14,620	14,620

Net Book Value
As at 31 March 2025	1,040,000	11,564	1,051,564

As at 1 April 2024	840,000	4,984	844,984

Page 3

Page 4

JBA Property Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,790	-
Prepayments and accrued income	3,769	1,168
Other debtors	450	3,318

	10,009	4,486

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	123,750	-
Other creditors	36,785	36,785
Accruals and deferred income	-	505

	160,535	37,290

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

	2025	2024
	£	£
Bank loans	430,417	426,550
Directors loan account	454,296	345,920

	884,713	772,470

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured. The mortgages are interest only with terms of 25 years. The bridging loan is interest only with a term of 12 months.

	2025		2024
	£		£
Bank loans and overdrafts	554,167		426,550

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	46,100	46,100

Page 4