J.B. Properties (South East) Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 08185299

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

J.B. Properties (South East) Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

J Butler

SECRETARY:

REGISTERED OFFICE:

First Floor

9A, Magazine B, Ordnance Yard

Upnor Road, Lower Upnor

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

08185299

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTOR

J Butler held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Butler - Director

15 May 2026

TURNOVER

133,758

132,438

Administrative expenses

114,764

101,450

18,994

30,988

Other operating income

-

3,374

OPERATING PROFIT and

PROFIT BEFORE TAXATION

18,994

34,362

Tax on profit

4,530

4,072

PROFIT FOR THE FINANCIAL YEAR

14,464

30,290

FIXED ASSETS

Tangible assets

5

1,098,777

1,107,091

Investments

6

64

1,098,841

1,107,155

CURRENT ASSETS

Cash at bank

7,431

5,081

CREDITORS

Amounts falling due within one year

7

623,259

615,801

NET CURRENT LIABILITIES

(615,828

)

(610,720

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

483,013

496,435

CREDITORS

Amounts falling due after more than one
year

8

188,000

215,886

NET ASSETS

295,013

280,549

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

294,913

280,449

SHAREHOLDERS' FUNDS

295,013

280,549

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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

J Butler - Director

1.	STATUTORY INFORMATION

J.B. Properties (South East) Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 NIL (2024 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.8.25

31.8.24

£

Depreciation - owned assets

8,314

11,081

5.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

COST

At 1 September 2024

and 31 August 2025

1,073,835

76,500

1,150,335

DEPRECIATION

At 1 September 2024

-

43,244

Charge for year

-

8,314

At 31 August 2025

-

51,558

NET BOOK VALUE

At 31 August 2025

1,073,835

24,942

1,098,777

At 31 August 2024

1,073,835

33,256

1,107,091

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.8.25

31.8.24

£

No description

64

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

25,036

30,484

Other loans

152,668

164,585

G W Loan

49,807

JB Construction (GB) Ltd Loan

(7,532

)

(4,532

)

Maureen - Loan

40,882

Trade creditors

211,166

Tax

6,483

4,160

Other creditors

115,049

Accruals and deferred income

29,700

4,200

623,259

615,801

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Other loans - 2-5 years

115,223

143,109

J B Loan

72,777

188,000

215,886