Company Registration No. 08065639 (England and Wales)
JBA Investments Ltd
Unaudited accounts
for the year ended 31 March 2025
JBA Investments Ltd
Unaudited accounts
Contents
JBA Investments Ltd
Company Information
for the year ended 31 March 2025
Director
Mr Jasanthan Devarajah
Company Number
08065639 (England and Wales)
Registered Office
1a Worple Way
Harrow
Middlesex
HA2 9SN
England
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
JBA Investments Ltd
Statement of financial position
as at 31 March 2025
Investment property
429,623
401,816
Cash at bank and in hand
1,363
3,384
Creditors: amounts falling due within one year
(160,219)
(170,961)
Net current liabilities
(158,835)
(167,577)
Net assets
270,788
234,239
Called up share capital
3
3
Profit and loss account
270,785
234,236
Shareholders' funds
270,788
234,239
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 December 2025 and were signed on its behalf by
Mr Jasanthan Devarajah
Director
Company Registration No. 08065639
JBA Investments Ltd
Notes to the Accounts
for the year ended 31 March 2025
JBA Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 08065639. The registered office is 1a Worple Way, Harrow, Middlesex, HA2 9SN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Fair value at 1 April 2024
401,816
Amounts falling due within one year
Accrued income and prepayments
21
-
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,125
3,825
Taxes and social security
8,573
7,105
Other creditors
3,300
3,300
Loans from directors
145,501
155,731
JBA Investments Ltd
Notes to the Accounts
for the year ended 31 March 2025
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).