REGISTERED NUMBER: 02525904 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

J. K. E. HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J B Elmore

J J Elmore

SECRETARY:

Mrs J B Elmore

REGISTERED OFFICE:

Dorrington Farm

Rye Hill Road

Harlow

Essex

CM18 7JF

REGISTERED NUMBER:

02525904 (England and Wales)

ACCOUNTANTS:

Barker Wilkinson Limited

19-21 Middle Row

Stevenage

Hertfordshire

SG1 3AW

BANKERS:

HSBC Bank Plc

191 High Road

Loughton

Essex

IG10 4LN

FIXED ASSETS

Tangible assets

4

5,342

8,385

Investments

5

2

2

Investment property

6

653,906

653,906

659,250

662,293

CURRENT ASSETS

Debtors

7

142,542

196,436

Cash at bank

12,832

6,068

155,374

202,504

CREDITORS

Amounts falling due within one year

8

11,615

10,487

NET CURRENT ASSETS

143,759

192,017

TOTAL ASSETS LESS CURRENT LIABILITIES

803,009

854,310

CREDITORS

Amounts falling due after more than one year

9

332,520

332,520

NET ASSETS

470,489

521,790

CAPITAL AND RESERVES

Called up share capital

420,002

420,002

Retained earnings

50,487

101,788

SHAREHOLDERS' FUNDS

470,489

521,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st May 2026 and were signed on its behalf by:

Mrs J B Elmore - Director

1.	STATUTORY INFORMATION

J. K. E. Holdings Limited is a private company, limited by shares , registered in England and Wales. 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.

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date.

Since the year end the company has continued to meet all liabilities as they fall due and there are no indications that income is likely to be significantly reduced in the foreseeable future.

The company guarantees bank liabilities of its subsidiary. The directors are confident that the subsidiary's bankers will continue to support the subsidiary and that these guarantees will not be called upon in the foreseeable future.

Given the nature of the various assets and liabilities as at 31st August 2025, the directors do not believe that their carrying values have been impaired.

Based upon the above and current financial information the directors consider that the company is and can continue to be a going concern and therefore the financial statements for the year ended 31 August 2025 have been prepared on this basis.

Any adjustments that maybe necessary were the going concern basis not to be appropriate have, therefore, not been made when preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about J. K. E. Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation and uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

1. Investment Property

Investment property is stated at fair value based upon the directors' valuation at the balance sheet date.

Income recognition

Revenue is recognised and included in the accounts as turnover measured at fair value of the consideration received or receivable, on the date services are supplied to customers, excluding discounts, rebates, value added and other sales taxes.

Income received from the rental of the company's investment property is accounted for as turnover on a receivable basis, excluding value added 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.

Plant and machinery etc

-

25% on reducing balance, 20% on cost and Over the term of the lease

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The company's properties are held for investment purposes. Investment properties are shown at their most recent fair values. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred taxation is provided on such gains at the tax rate expected to apply when properties are sold.

Under FRS 102 valuations as above are made under the fair value provisions of the Companies Act 2006 (CA 2006) and consequently the non-depreciation of investment properties is not a departure from the provisions of CA 2006.

The directors determine fair value by reference to current local market conditions and rental yields as appropriate.

Rents receivable from investment properties are credited to the income statement on a receivable basis.

Investment properties are first recognised in the financial statements once an irrevocable purchase contract has been entered into. A sale of an investment property is recorded once an irrevocable sales contract has been entered into, provided that the sale has been completed by the date the financial statements are approved by the Board.

Investment properties are treated as fixed asset investments until the date of sale.

Financial instruments

The directors consider all financial instruments to be basic financial instruments in accordance with paragraph 11 of FRS102. All basic financial instruments including other debtors, cash and cash equivalents, and trade and other creditors, are initially recognised at transaction price and thereafter stated at amortised cost.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

16,760

Disposals

(3,093

)

At 31st August 2025

13,667

DEPRECIATION

At 1st September 2024

8,375

Charge for year

3,043

Eliminated on disposal

(3,093

)

At 31st August 2025

8,325

NET BOOK VALUE

At 31st August 2025

5,342

At 31st August 2024

8,385

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st September 2024

and 31st August 2025

2

NET BOOK VALUE

At 31st August 2025

2

At 31st August 2024

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

and 31st August 2025

653,906

NET BOOK VALUE

At 31st August 2025

653,906

At 31st August 2024

653,906

The directors consider that the current fair value of the company's investment property is not materially different to that at which it is stated in the company's financial statements.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16

-

Amounts owed by group undertakings

126,467

119,420

Other debtors

16,059

77,016

142,542

196,436

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,801

1,800

Taxation and social security

1,064

-

Other creditors

8,750

8,687

11,615

10,487

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

332,520

332,520

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.