Company registration number 12707558 (England and Wales)
JBG Estates Limited
Unaudited Financial Statements
For the year ended 30 June 2025
JBG Estates Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
JBG Estates Limited
Statement of financial position
As at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
1,275,000
528,368
Current assets
Debtors
104,417
5,589
Cash at bank and in hand
605
181
105,022
5,770
Creditors: amounts falling due within one year
Other creditors
58,281
71,061
Net current assets/(liabilities)
46,741
(65,291)
Total assets less current liabilities
1,321,741
463,077
Creditors: amounts falling due after more than one year
Loans and overdrafts
610,788
610,788
(610,788)
(610,788)
Net assets/(liabilities)
710,953
(147,711)
Capital and reserves
Called up share capital
1,000
1,000
Revaluation reserve
4
746,632
-
0
Profit and loss reserves
(36,679)
(148,711)
Total equity
710,953
(147,711)
JBG Estates Limited
Statement of financial position (continued)
As at 30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 27 February 2026
Mr J Griffiths
Director
Company registration number 12707558 (England and Wales)
JBG Estates Limited
Notes to the financial statements
For the year ended 30 June 2025
- 3 -
1
Accounting policies
Company information

JBG Estates Limited is a private company limited by shares incorporated in England and Wales. The registered office is c/o DJH Chester City, Military House, 24 Castle Street, Chester, Cheshire, United Kingdom, CH1 2DS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 July 2024
528,368
Revaluations
746,632
At 30 June 2025
1,275,000
JBG Estates Limited
Notes to the financial statements (continued)
For the year ended 30 June 2025
3
Investment property
(Continued)
- 4 -

The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
528,368
528,368
Accumulated depreciation
-
-
Carrying amount
528,368
528,368
4
Revaluation reserve
2025
2024
£
£
At the beginning of the year
-
0
-
0
Other movements
746,632
-
At the end of the year
746,632
-

Investment property comprises land and buildings. The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

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