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Registered number: 01742143
J.H.L. Properties Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Xeinadin GP&S Ltd
Chartered Accountants
Lyndhurst
1 Cranmer Street
Long Eaton
Nottinghamshire
NG10 1NJ
J.H.L. Properties Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
J.H.L. Properties Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Mr James Spencer
| Mrs Sharon Spencer
Secretary | Mr James Spencer
Company Number | 01742143
Registered Office | 123 Priestic Road
| Sutton In Ashfield
| Nottingham
| NG17 4EA
Accountants | Xeinadin GP&S Ltd
| Chartered Accountants
| Lyndhurst
| 1 Cranmer Street
| Long Eaton
| Nottinghamshire
| NG10 1NJ

Page 1
Page 2
J.H.L. Properties Limited
Statement of Financial Position
As At 31 July 2025
Statement of Financial Position
Registered number: 01742143

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 634 |  | 155,363
Investment Properties | 5 |  | 155,000 |  | -
|  |  | 155,634 |  | 155,363
CURRENT ASSETS
Debtors | 6 | 751 |  | 88 |
Cash at bank and in hand |  | 35,754 |  | 75,892 |
|  | 36,505 |  | 75,980 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,047 ) |  | (79,766 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,542 ) |  | (3,786 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 131,092 |  | 151,577
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32,435 ) |  | (32,368 )
NET ASSETS |  |  | 98,657 |  | 119,209
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair Value Reserve | 9 |  | 96,832 |  | 96,832
Income Statement |  |  | 1,725 |  | 22,277
SHAREHOLDERS' FUNDS |  |  | 98,657 |  | 119,209

Page 2
Page 3
J.H.L. Properties Limited
Statement of Financial Position (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs Sharon Spencer Director
29/01/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
J.H.L. Properties Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
J.H.L. Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01742143 . The registered office is 123 Priestic Road, Sutton In Ashfield, Nottingham, NG17 4EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rent, stated net of discounts and of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Zero
Fixtures & Fittings | 15% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the income statement.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors and creditors
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.
Short term trade 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. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 4
Page 5
J.H.L. Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 August 2024 | 155,000 | 4,606 | 159,606
Additions | - | 415 | 415
Transfers | (155,000 ) | - | (155,000 )
As at 31 July 2025 | - | 5,021 | 5,021
Depreciation
As at 1 August 2024 | - | 4,243 | 4,243
Provided during the period | - | 144 | 144
As at 31 July 2025 | - | 4,387 | 4,387
Net Book Value
As at 31 July 2025 | - | 634 | 634
As at 1 August 2024 | 155,000 | 363 | 155,363

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | -
Transfers | 155,000
As at 31 July 2025 | 155,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 25,892 |  | 25,892
Accumulated depreciation and impairment | 3,625 |  | 2,589
Carrying amount | 22,267 |  | 23,303

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 650 |  | -
Other debtors | 101 |  | 88
| 751 |  | 88

Page 5
Page 6
J.H.L. Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 412
Other creditors | 60,051 |  | 78,040
Taxation and social security | 996 |  | 1,314
| 61,047 |  | 79,766

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 August 2024 | 96,832
As at 31 July 2025 | 96,832

10. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed £54,598 (2024: £74,186) by the company.
Page 6