REGISTERED NUMBER: 02904227 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

J. & S. Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P L Rendle

Mrs K C Rendle

SECRETARY:

P L Rendle

REGISTERED OFFICE:

Riverside

6 Hamble Wood

Botley

Southampton

Hampshire

SO30 2GX

REGISTERED NUMBER:

02904227 (England and Wales)

ACCOUNTANTS:

CBM Accountants Limited

130 Bournemouth Road

Chandler's Ford

Eastleigh

Hampshire

SO53 3AL

FIXED ASSETS

Tangible assets

4

404

538

Investment property

5

1,633,125

1,633,125

1,633,529

1,633,663

CURRENT ASSETS

Investments

6

-

11,451

Prepayments and accrued income

264

-

Cash at bank

63,266

53,927

63,530

65,378

CREDITORS

Amounts falling due within one year

7

29,039

29,957

NET CURRENT ASSETS

34,491

35,421

TOTAL ASSETS LESS CURRENT LIABILITIES

1,668,020

1,669,084

PROVISIONS FOR LIABILITIES

9

221,610

221,610

NET ASSETS

1,446,410

1,447,474

CAPITAL AND RESERVES

Called up share capital

10

100

100

Fair value reserve

11

944,757

944,757

Retained earnings

11

501,553

502,617

SHAREHOLDERS' FUNDS

1,446,410

1,447,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

P L Rendle - Director

Mrs K C Rendle - Director

1.	STATUTORY INFORMATION

J. & S. Estates Limited 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

1,699

DEPRECIATION

At 1 April 2025

1,161

Charge for year

134

At 31 March 2026

1,295

NET BOOK VALUE

At 31 March 2026

404

At 31 March 2025

538

5.	INVESTMENT PROPERTY

Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2015

1,290,000

Valuation in 2017

512

Valuation in 2018

6,584

Valuation in 2019

332,904

Valuation in 2020

3,125

1,633,125

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

-

11,451

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

11,260

14,176

Other creditors

17,779

15,781

29,039

29,957

8.	FINANCIAL ASSETS

Basic financial assets are recognised at fair value.

9.	PROVISIONS FOR LIABILITIES

The deferred tax balance represents the deferred tax payable on the revaluation of the company's investment properties.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

ordinary

1

100

100

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

502,617

944,757

1,447,374

Profit for the year

42,936

42,936

Dividends

(44,000

)

(44,000

)

At 31 March 2026

501,553

944,757

1,446,310