Company Registration No. 10921723 (England and Wales)
Jd Capital Investments Limited
Unaudited accounts
for the year ended 31 August 2025
Jd Capital Investments Limited
Unaudited accounts
Contents
Jd Capital Investments Limited
Company Information
for the year ended 31 August 2025
Directors
Ajay Bathija
Shilpa Bathija
Company Number
10921723 (England and Wales)
Registered Office
3 Southwell Road
Kenton
Harrow
HA3 0NJ
England
Jd Capital Investments Limited
Statement of financial position
as at 31 August 2025
Investment property
1,319,022
1,319,022
Cash at bank and in hand
5,602
3,503
Creditors: amounts falling due within one year
(469,565)
(449,016)
Net current liabilities
(460,034)
(439,863)
Total assets less current liabilities
858,988
879,159
Creditors: amounts falling due after more than one year
(793,445)
(829,781)
Called up share capital
10
10
Profit and loss account
65,533
49,368
Shareholders' funds
65,543
49,378
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by
Shilpa Bathija
Director
Company Registration No. 10921723
Jd Capital Investments Limited
Notes to the Accounts
for the year ended 31 August 2025
Jd Capital Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10921723. The registered office is 3 Southwell Road, Kenton, Harrow, HA3 0NJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The accounts are presented in £ sterling.
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Investment property is carried at fair value, assessed internally by the directors at the year-end. Changes in fair value are recognised in income statement.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Jd Capital Investments Limited
Notes to the Accounts
for the year ended 31 August 2025
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective interest method.
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of
transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Fair value at 1 September 2024
1,319,022
At 31 August 2025
1,319,022
Amounts falling due within one year
Jd Capital Investments Limited
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
18,540
-
Taxes and social security
4,978
1,047
Other creditors
430,853
430,853
Loans from directors
11,566
9,746
Deferred income
2,368
5,750
Other creditors includes £397,500 borrowed interest free from The Bathija Family Trust and £33,353 borrowed interest free from Jade Capital Investments Ltd
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
793,445
829,781
8
Transactions with related parties
The company has borrowed £397,500 interest free from The Bathija Family Trust of which Mr A Bathija and Mrs S Bathija are the trustees.
Jade Capital Investments Limited and St. Albans Road Investments Limited (common directors)
The company has borrowed £33,353.08 from Jade Capital Investments Limited.
The company has lent £840 to St. Albans Road Investments Limited.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).