JNA Homes Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15865876

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		10,368
Investment Properties	5		455,244

			465,612
CURRENT ASSETS
Cash at bank and in hand		223,169

		223,169
Creditors: Amounts Falling Due Within One Year	6	(462,426 )

NET CURRENT ASSETS (LIABILITIES)			(239,257 )

TOTAL ASSETS LESS CURRENT LIABILITIES			226,355

Creditors: Amounts Falling Due After More Than One Year	7		(246,014 )

NET LIABILITIES			(19,659 )

CAPITAL AND RESERVES
Called up share capital	8		1
Profit and Loss Account			(19,660 )

SHAREHOLDERS' FUNDS			(19,659)

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JNA Homes Limited

Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Joseph Colling

Director

17/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JNA Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15865876 . The registered office is Suite 1, The Riverside Building, Livingstone Road, Hessle, East Yorkshire, HU13 0DZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

2.3. Turnover

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the company's activities. Revenue is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the group's activities as described below.

The company provides properties for rental to the general public. These services are provided as a fixed price contract.

2.4. 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	not depreciated
Motor Vehicles	20% on reducing balance

2.5. 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 profit and loss account.

2.6. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

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JNA Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Motor Vehicles
	£
Cost or Valuation
As at 30 July 2024	-
Additions	12,960

As at 31 July 2025	12,960

Depreciation
As at 30 July 2024	-
Provided during the period	2,592

As at 31 July 2025	2,592

Net Book Value
As at 31 July 2025	10,368

As at 30 July 2024	-

5. Investment Property

	2025
	£
Fair Value
As at 30 July 2024	-
Additions	440,055
Fair value adjustments	15,189

As at 31 July 2025	455,244

6. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	462,426

7. Creditors: Amounts Falling Due After More Than One Year

	2025
	£
Bank loans	246,014

8. Share Capital

	2025
	£
Allotted, Called up and fully paid	1

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JNA Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

9. Related Party Transactions

The director is a related party on the grounds of control of the company.

During the year the director did not receive any dividends.

At 31 July 2025, the company owed the director £460,971. This balance relates to funds introduced by the director to support the company’s working capital. The loan is unsecured, interest free, and repayable on demand.

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