REGISTERED NUMBER: 15548846 (England and Wales)

Unaudited Financial Statements

for the Period 8 March 2024 to 31 March 2025

for

J&J 27DS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M C Jones

REGISTERED OFFICE:

1 Colmore Avenue

Birmingham

B14 6AN

REGISTERED NUMBER:

15548846 (England and Wales)

ACCOUNTANTS:

Alps Accountants

21-27 MILK STREET

DIGBETH

BIRMINGHAM

B5 5TR

FIXED ASSETS

Tangible assets

4

1,244,662

CURRENT ASSETS

Debtors

5

14,238

Cash at bank

16,317

30,555

CREDITORS

Amounts falling due within one year

6

309,297

NET CURRENT LIABILITIES

(278,742

)

TOTAL ASSETS LESS CURRENT LIABILITIES

965,920

CREDITORS

Amounts falling due after more than one year

7

760,500

NET ASSETS

205,420

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

8

326,219

Retained earnings

(120,801

)

205,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 7 January 2026 and were signed by:

Ms M C Jones - Director

1.	STATUTORY INFORMATION

J&J 27DS LTD 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

15% on reducing balance

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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 period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 8 March 2024

704,909

-

704,909

Additions

-

251,216

251,216

Revaluations

326,219

-

326,219

At 31 March 2025

1,031,128

251,216

1,282,344

DEPRECIATION

Charge for period

-

37,682

37,682

At 31 March 2025

-

37,682

37,682

NET BOOK VALUE

At 31 March 2025

1,031,128

213,534

1,244,662

At 7 March 2024

704,909

-

704,909

The property was revalued at £1,282,344 on 31st March 2025 by Martin Lacey Buckley Limited Chartered Surveyors, independent qualified valuers.

The valuation was performed in accordance with the RICS Valuation – Global Standards and FRS 102, based on the property’s fair value at the date of valuation.

The revaluation surplus has been credited to the Revaluation Reserve.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

6,709

Other debtors

7,529

14,238

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

309,297

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

760,500

8.

RESERVES

Revaluation

reserve

£

Revaluation Reserve

326,219

At 31 March 2025

326,219