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COMPANY REGISTRATION NUMBER: 15843156

J Kelly Investments Limited

Filleted Unaudited Financial Statements

31 July 2025

J Kelly Investments Limited

Director's Report

Year ended 31 July 2025
The director presents his report and the unaudited financial statements of the company for the year ended 31 July 2025 .
Director
The director who served the company during the year was as follows:

Mr J Kelly |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 16 April 2026 and signed on behalf of the board by:

Mr J Kelly |
Director |

Registered office:
44 Newlands Road
Lancaster
England
LA1 4JF

J Kelly Investments Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of J Kelly Investments Limited

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 financial statements of J Kelly Investments Limited for the year ended 31 July 2025, which comprise the statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of J Kelly Investments Limited in accordance with the terms of our engagement letter dated 16 April 2026. Our work has been undertaken solely to prepare for your approval the financial statements of J Kelly Investments Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Kelly Investments Limited and its director for our work or for this report.
It is your duty to ensure that J Kelly Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of J Kelly Investments Limited. You consider that J Kelly Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of J Kelly Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
RIVERSIDE ACCOUNTANCY LANCASTER LIMITED Chartered accountants
Suite 2, 2 Mannin Way Lancaster Business Park Caton Road Lancaster LA1 3SU
16 April 2026

J Kelly Investments Limited

Statement of Financial Position

31 July 2025

| 2025
Note | £

Fixed assets

Tangible assets | 5 | 131,877

Creditors: amounts falling due within one year | 6 | 134,270
| ---------
Net current liabilities | 134,270
| ---------
Total assets less current liabilities | ( 2,393)
| -------
Net liabilities | ( 2,393)
| -------

Capital and reserves

Called up share capital | 7 | 100
Profit and loss account | ( 2,493)
| -------
Shareholders deficit | ( 2,393)
| -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
Director's responsibilities:
- The members have 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:

Mr J Kelly |
Director |

Company registration number: 15843156

J Kelly Investments Limited

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 44 Newlands Road, Lancaster, LA1 4JF, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 .
5. Tangible assets

| Freehold property
| £
Cost |
At 1 August 2024 | –
Additions | 131,877
| ---------
At 31 July 2025 | 131,877
| ---------
Depreciation |
At 1 August 2024 and 31 July 2025 | –
| ---------
Carrying amount |
At 31 July 2025 | 131,877
| ---------

Included within the above is investment property as follows:

| £
At 1 August 2024 | –
Additions | 131,877
| ---------
At 31 July 2025 | 131,877
| ---------

The investment property was acquired shortly before the financial year end and, as such, no valuation has been performed at the reporting date.
6. Creditors: amounts falling due within one year

| 2025
| £
Bank loans and overdrafts | 124,558
Other creditors | 9,712
| ---------
| 134,270
| ---------

7. Called up share capital
Issued, called up and fully paid

| 2025
| No. | £
Ordinary shares of £ 1 each | 100 | 100
| ---- | ----

8. Related parties
Included within creditors, there's a balance of £ 7,574.02 relating to a loan from related parties.
9. Controlling party
The company is controlled by its Director.