Registered number
04044350
(Registered in England & Wales)
J & S DEVELOPMENTS (LONDON) LTD
Filleted Accounts
31 July 2025

J & S DEVELOPMENTS (LONDON) LTD
Report to the directors on the preparation of the unaudited statutory accounts of J & S DEVELOPMENTS (LONDON) LTD for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J & S DEVELOPMENTS (LONDON) LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
S.Asghar & Co
Chartered Certified Accountants
85 Station Road
North Harrow
LONDON
HA2 7SW
18 December 2025

J & S DEVELOPMENTS (LONDON) LTD
Registered number: | 04044350
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 3,538,443 |  |  | 3,539,207
Current assets
Debtors | 4 |  | 321,360 |  |  | 255,500
Cash at bank and in hand |  |  | 163,351 |  |  | 200,598
|  |  | 484,711 |  |  | 456,098
Creditors: amounts falling due within one year | 5 |  | (57,865) |  |  | (45,318)
Net current assets |  |  |  | 426,846 |  |  | 410,780
Total assets less current liabilities |  |  |  | 3,965,289 |  |  | 3,949,987
Creditors: amounts falling due after more than one year | 6 |  |  | (1,038,547) |  |  | (1,099,533)
Net assets |  |  |  | 2,926,742 |  |  | 2,850,454
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 7 |  |  | 1,925,000 |  |  | 1,925,000
Profit and loss account |  |  |  | 1,001,642 |  |  | 925,354
Shareholders' funds |  |  |  | 2,926,742 |  |  | 2,850,454
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.
Mr Javid Iqbal Qamar
Director
Approved by the board on 18 December 2025

J & S DEVELOPMENTS (LONDON) LTD
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.Turnover includes rents received. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
| 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:
| Plant and machinery | 20 % Reducing balance basis
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| 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 | 0 |  | 0
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 3,534,960 |  | 34,992 |  | 3,569,952
| At 31 July 2025 | 3,534,960 |  | 34,992 |  | 3,569,952
| Depreciation
| At 1 August 2024 | - |  | 30,745 |  | 30,745
| Charge for the year | - |  | 764 |  | 764
| At 31 July 2025 | - |  | 31,509 |  | 31,509
| Net book value
| At 31 July 2025 | 3,534,960 |  | 3,483 |  | 3,538,443
| At 31 July 2024 | 3,534,960 |  | 4,247 |  | 3,539,207
4 | Debtors | 2025 |  | 2024
£ | £
| Associated Companies |  | 321,360 |  | 255,500
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 20,049 |  | 18,604
| Director Loan Account |  | 12,061 |  | 8,833
| Taxation and social security costs | 23,091 |  | 15,321
| Other creditors | 2,664 |  | 2,560
|  |  |  |  |  | 57,865 |  | 45,318
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 1,038,547 |  | 1,099,533
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 August 2024 | 1,925,000 |  | 1,925,000
| At 31 July 2025 | 1,925,000 |  | 1,925,000
8 | Other information
| J & S DEVELOPMENTS (LONDON) LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 72 Brooksbys Walk
| London
| E9 6DA

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