REGISTERED NUMBER: 13558794 (England and Wales)

J K V M HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

K Stanberry

J F O'Malley

REGISTERED OFFICE:

Unit 13

Wavell Drive

Witham Point Business Park

Lincoln

LN3 4PL

REGISTERED NUMBER:

13558794 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

540,533

245,000

Investments

5

155

155

540,688

245,155

CURRENT ASSETS

Debtors

6

102

102

CREDITORS

Amounts falling due within one year

7

464,802

189,431

NET CURRENT LIABILITIES

(464,700

)

(189,329

)

TOTAL ASSETS LESS CURRENT LIABILITIES

75,988

55,826

CREDITORS

Amounts falling due after more than one year

8

29,184

-

NET ASSETS

46,804

55,826

CAPITAL AND RESERVES

Called up share capital

9

102

102

Revaluation reserve

10

39,917

39,917

Retained earnings

6,785

15,807

SHAREHOLDERS' FUNDS

46,804

55,826

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 23 January 2026 and were signed on its behalf by:

J F O'Malley - Director

1.	STATUTORY INFORMATION

J K V M Holdings 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.

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.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Land and buildings were valued using deemed market value.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 September 2024

250,000

Additions

300,533

At 31 August 2025

550,533

DEPRECIATION

At 1 September 2024

5,000

Charge for year

5,000

At 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

540,533

At 31 August 2024

245,000

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

155

NET BOOK VALUE

At 31 August 2025

155

At 31 August 2024

155

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

102

102

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,502

-

Amounts owed to group undertakings

444,901

186,112

Taxation and social security

-

1,988

Other creditors

1,399

1,331

464,802

189,431

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

29,184

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

1

100

100

1

Ordinary A Shares

£1

1

1

1

Ordinary B Shares

£1

1

1

102

102

10.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

39,917

The revaluation reserve represents cumulative unrealised gains arising from the revaluation of fixed asset property to fair value. These gains are recognised in the profit and loss and then transferred into this reserve unless and until the property is disposed of, at which point the related balance is transferred back to retained earnings. The reserve is not distributable.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have a directors loan accounts totalling £102 overdrawn brought forward(2024: £102 overdrawn). During the year, the directors of the company borrowed £Nil (2024: £Nil) from the company and repaid £Nil (2024: £Nil). The balance at the end of the year totalled £102 overdrawn (2024: £102 overdrawn).