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Registered number: 06812125
Jamal Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06812125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,466 37,491
Investment Properties 5 1,804,072 1,804,072
Investments 6 80,300 80,950
1,920,838 1,922,513
CURRENT ASSETS
Debtors 7 640,689 588,692
Cash at bank and in hand 19,235 163,821
659,924 752,513
Creditors: Amounts Falling Due Within One Year 8 (209,558 ) (201,396 )
NET CURRENT ASSETS (LIABILITIES) 450,366 551,117
TOTAL ASSETS LESS CURRENT LIABILITIES 2,371,204 2,473,630
Creditors: Amounts Falling Due After More Than One Year 9 (1,245,669 ) (1,426,987 )
NET ASSETS 1,125,535 1,046,643
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,125,435 1,046,543
SHAREHOLDERS' FUNDS 1,125,535 1,046,643
Page 1
Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Bashir Kalu Jamal
Director
24 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jamal Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06812125 . The registered office is C/O 50 Woodgate, Leicester, Leicestershire, LE3 5GF.
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 represents rent receiveable.
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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
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. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertakings comprise a small group. The company therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2023 171,235
Additions 5,411
As at 31 July 2024 176,646
Depreciation
As at 1 August 2023 133,744
Provided during the period 6,436
As at 31 July 2024 140,180
Net Book Value
As at 31 July 2024 36,466
As at 1 August 2023 37,491
5. Investment Property
2024
£
Fair Value
As at 1 August 2023 and 31 July 2024 1,804,072
Page 4
Page 5
6. Investments
Unlisted
£
Cost or Valuation
As at 1 August 2023 80,950
Disposals (650 )
As at 31 July 2024 80,300
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 80,300
As at 1 August 2023 80,950
Investments comprise :
100% of the issued share capital of FSC Distribution Limited and Chilli Flames Franchise Limited.
50% of the issued share capital of Tubo Leicester Limited.
All companies above are incorporated in Great Britain.
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,110 -
Other debtors 452,793 490,906
Corporation tax recoverable assets 78,986 78,986
Amounts owed by subsidiaries 98,800 18,800
640,689 588,692
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,089 5,100
Corporation tax 201,299 192,316
Other taxes and social security - 402
Other creditors 2,170 3,578
209,558 201,396
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 610,197 609,984
Amounts owed to subsidiaries 635,472 817,003
1,245,669 1,426,987
10. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 610,197 609,984
Page 6