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Registered number: 14510472
Sjb Property Rentals Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Sjb Property Rentals Ltd
Contents
Contents

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

Page 1
Sjb Property Rentals Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14510472

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 810,539 |  | 338,839
|  |  | 810,539 |  | 338,839
CURRENT ASSETS
Debtors | 5 | 2,034 |  | - |
Cash at bank and in hand |  | 12,429 |  | 35,271 |
|  | 14,463 |  | 35,271 |
Creditors: Amounts Falling Due Within One Year | 6 | (318,631 ) |  | (214,758 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (304,168 ) |  | (179,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 506,371 |  | 159,352
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (509,991 ) |  | (184,773 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,522 ) |  | -
NET LIABILITIES |  |  | (6,142 ) |  | (25,421 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Non-distributable reserves |  |  | 59,846 |  | -
Profit and Loss Account |  |  | (66,088 ) |  | (25,521 )
SHAREHOLDERS' FUNDS |  |  | (6,142) |  | (25,421)

Page 1
Page 2
Sjb Property Rentals Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Simon Bailey Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sjb Property Rentals Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Sjb Property Rentals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14510472 . The registered office is 4 Leicester Drive, Tunbridge Wells, TN2 5PH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Sjb Property Rentals Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 338,839
Additions | 411,790
Revaluations | 59,910
As at 30 November 2025 | 810,539

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 750,629 |  | 338,839

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,034 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 303,878 |  | -
Other creditors | 14,753 |  | 214,758
| 318,631 |  | 214,758

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 509,991 |  | 184,773

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Sjb Property Rentals Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Related Party Transactions
During the year the company received loan funding from Simon Bailey, a director of the company, to finance property acquisitions and associated costs.
The loans are repayable on demand and bear interest at the HMRC official rate plus 1% per annum. Interest is accrued daily and added to the outstanding loan balance where unpaid.
At 30 November 2025 the balance due to Simon Bailey, including accrued interest, amounted to £303,871.
The loans are secured under formal loan agreements entered into between the company and the director.
Page 5