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Registered number: 15776936 JRMA PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
JRMA PROPERTIES LIMITED REGISTERED NUMBER: 15776936 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 4,135,000
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 1,746,011 |
Cash at bank and in hand |  | 105,224 |
|  | 1,851,235 |
Creditors: amounts falling due within one year | 6 | (1,396,462) |
Net current assets |  |  | 454,773
Net assets |  |  | 4,589,773
Capital and reserves |  |  |
Called up share capital | 7 |  | 4
Share premium account |  |  | 4,549,998
Profit and loss account |  |  | 39,771
|  |  | 4,589,773
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 March 2026.
Rokiah Gul
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
JRMA PROPERTIES LIMITED REGISTERED NUMBER: 15776936 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 Page 2
JRMA PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | General information
JRMA Properties Limited ("the Company") is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
JRMA PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 5,930,000
| Disposals | (1,795,000)
| At 30 November 2025 | 4,135,000
The 2025 valuations were made by the directors, on an open market value basis.
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 1,736,904
| Other debtors | 7,887
| Prepayments and accrued income | 1,220
|  | 1,746,011
Page 4
JRMA PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 311
| Amounts owed to group undertakings | 1,380,000
| Corporation tax | 13,751
| Accruals and deferred income | 2,400
|  | 1,396,462
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 4 Ordinary shares of £1.00 each | 4
On incorporation, the Company issued 2 Ordinary £1 shares at par value. On 2 August 2024, the Company issued 2 Ordinary £1 shares at a premium of £2,274,998 as consideration for the acquisition and the business assets and liabilties of a partnership of which the partners are directors and shareholders of the Company.
8. | Controlling party
The ultimate parent undertaking is J & R Gul Legacy Holdings Limited.
Page 5