Jbm Property Group Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13309865 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

JBM PROPERTY GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Shaw

REGISTERED OFFICE:

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

BUSINESS ADDRESS:

Reed Pond House

Park Lane

Lambley

Nottingham

Nottinghamshire

NG4 4PY

REGISTERED NUMBER:

13309865 (England and Wales)

ACCOUNTANTS:

Lemans

Chartered Certified Accountants

29 Arboretum Street

Nottingham

Nottinghamshire

NG1 4JA

FIXED ASSETS

Investment property

4

475,000

897,029

CURRENT ASSETS

Debtors

5

452,633

1,978

Cash at bank and in hand

8,204

29,965

460,837

31,943

CREDITORS

Amounts falling due within one year

6

447,784

413,782

NET CURRENT ASSETS/(LIABILITIES)

13,053

(381,839

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

488,053

515,190

CREDITORS

Amounts falling due after more than one
year

7

(288,563

)

(288,563

)

PROVISIONS FOR LIABILITIES

(35,420

)

(46,665

)

NET ASSETS

164,070

179,962

CAPITAL AND RESERVES

Called up share capital

9

100

Fair value reserve

10

106,259

139,997

Retained earnings

57,711

39,865

SHAREHOLDERS' FUNDS

164,070

179,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

M Shaw - Director

1.	STATUTORY INFORMATION

Jbm Property Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is recognised as rental income, and the sale of property.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

897,029

Additions

9,000

Disposals

(421,029

)

Revaluations

(10,000

)

At 31 July 2025

475,000

NET BOOK VALUE

At 31 July 2025

475,000

At 31 July 2024

897,029

Fair value at 31 July 2025 is represented by:

£

Valuation in 2025

475,000

Investment Properties are valued by the director at the balance sheet date at their open market value. The valuation was based on the present value of each property subject to the particular tenancy which was in force at that date.

The historical cost of the properties was £333,322 as at 31 July 2025 (2024 - £710,367).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Other debtors

441,491

-

Directors' current accounts

10,000

-

Prepayments

1,142

1,978

452,633

1,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Corporation tax

5,705

10,729

Other creditors

438,930

400,054

Accrued expenses

3,149

2,999

447,784

413,782

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans

288,563

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Bank loans

288,563

The bank loan is secured by way of a fixed charge and negative charge.

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

100

Ordinary

£1

100

10.

RESERVES

Fair

value

reserve

£

At 1 August 2024

139,997

Fair value

(33,738

)

At 31 July 2025

106,259

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

M Shaw

Balance outstanding at start of year

-

Amounts advanced

10,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

10,000

-

No interest was charged on this loan.

12.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £180,011 (2024 - £nil) due from connected companies.

Included withing other creditors is an amount of £438,930 (2024 - £400,054) due to connected companies.