Jafton Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01044097 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025

FOR

JAFTON PROPERTIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Bell

SECRETARY:

D R Bell

REGISTERED OFFICE:

Furnace House

Furnace Lane

Cowden

Kent

TN8 7JP

REGISTERED NUMBER:

01044097 (England and Wales)

ACCOUNTANTS:

Charles Lamb

Chartered Accountants

3 Blacklands Crescent

Forest Row

East Sussex

RH18 5NN

FIXED ASSETS

Tangible assets

4

-

365

Investments

5

1,193

3,316,979

Investment property

6

750,000

900,000

751,193

4,217,344

CURRENT ASSETS

Debtors

7

165

159,371

Cash at bank and in hand

1,277,751

3,457,158

1,277,916

3,616,529

CREDITORS

Amounts falling due within one year

8

1,371,954

118,805

NET CURRENT (LIABILITIES)/ASSETS

(94,038

)

3,497,724

TOTAL ASSETS LESS CURRENT
LIABILITIES

657,155

7,715,068

PROVISIONS FOR LIABILITIES

61,681

345,474

NET ASSETS

595,474

7,369,594

CAPITAL AND RESERVES

Called up share capital

14,266

25,578

Share premium

12,741

Retained earnings

568,467

7,331,275

SHAREHOLDERS' FUNDS

595,474

7,369,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 December 2025 and were signed by:

D J Bell - Director

1.	STATUTORY INFORMATION

Jafton Properties 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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 29 September 2024

17,279

13,930

31,209

Disposals

(17,279

)

(13,930

)

(31,209

)

At 28 September 2025

-

DEPRECIATION

At 29 September 2024

16,914

13,930

30,844

Eliminated on disposal

(16,914

)

(13,930

)

(30,844

)

At 28 September 2025

-

NET BOOK VALUE

At 28 September 2025

-

At 28 September 2024

365

-

365

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 29 September 2024

207

3,316,772

3,316,979

Additions

-

2,969,267

Disposals

(3,946

)

(5,357,028

)

(5,360,974

)

Revaluations

-

(927,818

)

(927,818

)

Reversal of impairments

3,739

-

3,739

At 28 September 2025

-

1,193

NET BOOK VALUE

At 28 September 2025

-

1,193

At 28 September 2024

207

3,316,772

3,316,979

Cost or valuation at 28 September 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2016

(3,739

)

724,080

720,341

Valuation in 2017

-

216,615

Valuation in 2018

-

(58,416

)

(58,416

)

Valuation in 2019

-

19,206

Valuation in 2020

-

(278,062

)

(278,062

)

Valuation in 2021

-

373,473

Valuation in 2022

-

(417,439

)

(417,439

)

Valuation in 2023

-

(97,155

)

(97,155

)

Valuation in 2024

-

444,517

Valuation in 2025

3,739

(927,818

)

(924,079

)

Cost

-

2,192

-

1,193

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 September 2024

900,000

Additions

26,010

Revaluations

(176,010

)

At 28 September 2025

750,000

NET BOOK VALUE

At 28 September 2025

750,000

At 28 September 2024

900,000

Fair value at 28 September 2025 is represented by:

£

Valuation in 2016

149,172

Valuation in 2017

(42,531

)

Valuation in 2018

207,158

Valuation in 2019

(18,742

)

Valuation in 2020

(3,588

)

Valuation in 2021

(19,847

)

Valuation in 2022

2,173,127

Valuation in 2023

(2,124,818

)

Valuation in 2024

254,898

Valuation in 2025

(176,010

)

Cost

351,181

750,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

351,181

325,171

Investment property was valued on an open market basis basis on 3 March 2025 by Savills Plc .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

-

154,753

Other debtors

165

4,618

165

159,371

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

3,233

47,250

Taxation and social security

232,674

21,326

Other creditors

1,136,047

50,229

1,371,954

118,805