JAD Investments Limited - Filleted accounts

Registered number

09138524

JAD Investments Limited

Unaudited Filleted Accounts

For The Year Ended

31 July 2025

JAD Investments Limited
Registered number:		09138524
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,036,191			882,454

Current assets
Cash at bank and in hand		57,065			84,001

Creditors: amounts falling due within one year	4	(466,279)			(358,006)

Net current liabilities			(409,214)			(274,005)

Net assets			626,977			608,449

Capital and reserves
Called up share capital			100			100
Profit and loss account			626,877			608,349

Shareholders' funds			626,977			608,449

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jamie Salvadori
Director
Approved by the board on 28 December 2025

JAD Investments Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the gross value of rents receiveable.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings	charge 0.5% of cost or valuation per annum
	Fixtures, fittings, tools and equipment	25% per annum of the net book value

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	891,429		28,897		920,326
	Additions	159,363		-		159,363
	At 31 July 2025	1,050,792		28,897		1,079,689

	Depreciation
	At 1 August 2024	28,370		9,502		37,872
	Charge for the year	5,252		374		5,626
	At 31 July 2025	33,622		9,876		43,498

	Net book value
	At 31 July 2025	1,017,170		19,021		1,036,191
	At 31 July 2024	863,059		19,395		882,454


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			7,033		10,816
	Other creditors			459,246		347,190
				466,279		358,006


5	Controlling party

	The directors are of the opinion that there is no controlling party.


6	Other information

	JAD Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	53 Wisbech Road
	Thorney
	Peterborough
	PE6 0SA