Company No: 11805015 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

D K Amlani

REGISTERED OFFICE	108 Rowlands Avenue
	Pinner
	HA5 4AP
	United Kingdom

COMPANY NUMBER

11805015 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	218		291
Investment property	4	1,049,479		1,049,479
		1,049,697		1,049,770
Current assets
Debtors	5	4,326		920
Cash at bank and in hand		82,812		90,262
		87,138		91,182
Creditors: amounts falling due within one year	6	( 1,039,086)		( 1,069,160)
Net current liabilities		(951,948)		(977,978)
Total assets less current liabilities		97,749		71,792
Net assets		97,749		71,792
Capital and reserves
Called-up share capital		10		10
Profit and loss account		97,739		71,782
Total shareholders' funds		97,749		71,792

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Jaya Holdings Ltd (registered number: 11805015) were approved and authorised for issue by the Director on 22 December 2025. They were signed on its behalf by:

D K Amlani Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jaya Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 108 Rowlands Avenue, Pinner, HA5 4AP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total rental income received during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

25 % reducing balance

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 June 2024	920		920
At 31 May 2025	920		920
Accumulated depreciation
At 01 June 2024	629		629
Charge for the financial year	73		73
At 31 May 2025	702		702
Net book value
At 31 May 2025	218		218
At 31 May 2024	291		291

4. Investment property

	Investment property
	£
Valuation
As at 01 June 2024	1,049,479
As at 31 May 2025	1,049,479

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	1,049,479		1,049,479

The investment properties were valued on a fair value basis on 31st May 2025 by the directors.

5. Debtors

	2025		2024
	£		£
Other debtors	4,326		920

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	6,102		6,148
Other creditors	1,032,984		1,063,012
	1,039,086		1,069,160