06991282falseHOLDING COMPANY2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:MotorCars2024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:MotorCars2025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli: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 THEYEARENDED31/12/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
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
20252024
Notes££
FIXED ASSETS
Tangible assets31,333,6521,751,589
Investment Assets444
1,333,6561,751,593
CURRENT ASSETS
Debtors660,00040,000
Cash at bank and in hand1,495,913972,624
1,555,9131,012,624
CREDITORS: Amounts falling due within one year7120,45697,957
NET CURRENT ASSETS1,435,457914,667
TOTAL ASSETS LESS CURRENT LIABILITIES2,769,1132,666,260
CREDITORS: Amounts falling due after more than one year8206,242180,379
NET ASSETS2,562,8712,485,881
CAPITAL AND RESERVES
Called up share capital922
Profit and loss account2,562,8692,485,879
SHAREHOLDERS' FUNDS2,562,8712,485,881
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 Carsreducing 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
20252024
No.No.
Average number of employees22
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsMotor CarsTotal
£££
Cost
At 01/01/20252,97955,10058,079
Additions-75,00075,000
At 31/12/20252,979130,100133,079
Depreciation
At 01/01/20252,97922,02925,008
For the year-27,01727,017
At 31/12/20252,97949,04652,025
Net Book Amounts
At 31/12/2025-81,05481,054
At 31/12/2024-33,07133,071
JNL HOL;DINGS LTD
4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 01/01/202544
At 31/12/202544
Amortisation
Net Book Amounts
At 31/12/202544
At 31/12/202444
5. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 01/01/20251,718,5181,718,518
Additions74,12374,123
Disposals(540,043)(540,043)
At 31/12/20251,252,5981,252,598
6. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors-24,000
Other debtors60,00016,000
60,00040,000
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax15,04223,204
Bank Loan44,05243,549
Trade creditors-1,531
Other creditors518867
Accruals60,84428,806
120,45697,957
JNL HOL;DINGS LTD
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (secured) >1yr206,242180,379
206,242180,379
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22