06991282 false HOLDING COMPANY 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:Director2 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-12-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06991282
JNL HOL;DINGS LTD
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Prepared By:
WALLER UK LIMITED
ACCOUNTANTS
28A CALLE CAMELIA
URB. CORTIJO DE TORREQUEBRADA
29630 BENALMADENA COSTA
MALAGA SPAIN

JNL HOL;DINGS LTD

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
DIRECTORS
P LUHAR
B LUHAR
REGISTERED OFFICE
JAYDEN HOUSE
32 DOBSON ROAD
BOLTON
LANCS
BL1 4RL
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06991282
ACCOUNTANTS
WALLER UK LIMITED
ACCOUNTANTS
28A CALLE CAMELIA
URB. CORTIJO DE TORREQUEBRADA
29630 BENALMADENA COSTA
MALAGA SPAIN

JNL HOL;DINGS LTD

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

JNL HOL;DINGS LTD

BALANCE SHEET AT 31/12/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 1,333,652 |  |  |  | 1,751,589
Investment Assets |  | 4 |  |  |  | 4 |  |  |  | 4
|  |  |  |  |  | 1,333,656 |  |  |  | 1,751,593
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 6 |  | 60,000 |  |  |  | 40,000 |  |
Cash at bank and in hand |  |  |  | 1,495,913 |  |  |  | 972,624 |  |
|  |  |  | 1,555,913 |  |  |  | 1,012,624 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 120,456 |  |  |  | 97,957 |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,435,457 |  |  |  | 914,667
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 2,769,113 |  |  |  | 2,666,260
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 206,242 |  |  |  | 180,379
NET ASSETS |  |  |  |  |  | 2,562,871 |  |  |  | 2,485,881
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  |  | 2,562,869 |  |  |  | 2,485,879
SHAREHOLDERS' FUNDS |  |  |  |  |  | 2,562,871 |  |  |  | 2,485,881
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 06/05/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
P LUHAR |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

JNL HOL;DINGS LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Motor Cars |  | reducing balance 25%

1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Fixtures |  |  |  |
|  | and Fittings |  | Motor Cars |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/01/2025 |  | 2,979 |  | 55,100 |  | 58,079
Additions |  | - |  | 75,000 |  | 75,000
At 31/12/2025 |  | 2,979 |  | 130,100 |  | 133,079
Depreciation |  |  |  |  |  |
At 01/01/2025 |  | 2,979 |  | 22,029 |  | 25,008
For the year |  | - |  | 27,017 |  | 27,017
At 31/12/2025 |  | 2,979 |  | 49,046 |  | 52,025
Net Book Amounts |  |  |  |  |  |
At 31/12/2025 |  | - |  | 81,054 |  | 81,054
At 31/12/2024 |  | - |  | 33,071 |  | 33,071

JNL HOL;DINGS LTD

4. FINANCIAL ASSETS |  |  |  |
|  | Other |  |
|  | Investments |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/01/2025 |  | 4 |  | 4
At 31/12/2025 |  | 4 |  | 4
Amortisation |  |  |  |
Net Book Amounts |  |  |  |
At 31/12/2025 |  | 4 |  | 4
At 31/12/2024 |  | 4 |  | 4

5. INVESTMENT PROPERTIES |  |  |  |
|  | Investment |  |
|  | Properties |  | Total
|  | £ |  | £
Fair value |  |  |  |
At 01/01/2025 |  | 1,718,518 |  | 1,718,518
Additions |  | 74,123 |  | 74,123
Disposals |  | (540,043) |  | (540,043)
At 31/12/2025 |  | 1,252,598 |  | 1,252,598

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 24,000
Other debtors |  |  |  | 60,000 |  | 16,000
|  |  |  | 60,000 |  | 40,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 15,042 |  | 23,204
Bank Loan |  |  |  | 44,052 |  | 43,549
Trade creditors |  |  |  | - |  | 1,531
Other creditors |  |  |  | 518 |  | 867
Accruals |  |  |  | 60,844 |  | 28,806
|  |  |  | 120,456 |  | 97,957

JNL HOL;DINGS LTD

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (secured) >1yr |  |  |  | 206,242 |  | 180,379
|  |  |  | 206,242 |  | 180,379

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
2 Ordinary shares of £1 each |  |  |  | 2 |  | 2
|  |  |  | 2 |  | 2