Registration number: 12145565

Enhance Developments J D Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

Enhance Developments J D Ltd

(Registration number: 12145565)
Statement of Financial Position
31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,098	37,556
Investment property	5	330,190	330,190
		352,288	367,746
Current assets
Stocks	6	948,717	795,558
Debtors	7	224,355	3,906
Cash at bank and in hand		215,903	456,167
		1,388,975	1,255,631
Creditors: Amounts falling due within one year	8	(563,273)	(693,673)
Net current assets		825,702	561,958
Total assets less current liabilities		1,177,990	929,704
Creditors: Amounts falling due after more than one year	8	(455,517)	(460,860)
Provisions for liabilities		(3,830)	(7,323)
Net assets		718,643	461,521
Capital and reserves
Called up share capital		2	2
Retained earnings		718,641	461,519
Shareholders' funds		718,643	461,521

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Enhance Developments J D Ltd

(Registration number: 12145565)
Statement of Financial Position
31 August 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... C Djevdet Director

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
38 Goring Road
Worthing
West Sussex
BN12 4AD
England

These financial statements were authorised for issue by the Board on 27 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

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.

Going concern

The financial statements have been prepared on a going concern basis.

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rental income and sale of trading properties 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.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Asset class	Depreciation method and rate
Motor Vehicle	over 4 years
Fixture and fittings	over 6 years

Investment property

Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The investment property has been measured at fair value which is the open market value of the property. When arising, the fair value adjustment is taken through the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

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.

Stocks

Stock comprises of property bought for resale and is valued at the lower of cost or net realisable value cost includes purchase price and direct costs.

Trade creditors

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.

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Borrowings

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.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Assets obtained under hire purchase contracts are capitalised as property, plant and equipment in the balance sheet and depreciated over their estimated useful lives or the lease term, whichever is shorter. The interest element of the hire purchase obligation is charged to the profit and loss account over the period of the agreement to produce a constant periodic rate of charge on the outstanding balance.

Financial instruments

Classification
The entity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank
loans which are subsequently measured at amortised cost using the effective interest method.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	3,331	61,085	64,416
Additions	169	-	169
At 31 August 2025	3,500	61,085	64,585
Depreciation
At 1 September 2024	997	25,863	26,860
Charge for the year	356	15,271	15,627
At 31 August 2025	1,353	41,134	42,487
Carrying amount
At 31 August 2025	2,147	19,951	22,098
At 31 August 2024	2,334	35,222	37,556

5	Investment properties

	2025 £
At 1 September	330,190
At 31 August	330,190

Investment properties have been measured at fair value, by the directors, which is the open market value of the properties. When arising, the fair value adjustment is taken through the profit and loss account.

6

Stocks

	2025 £	2024 £
Other inventories	948,717	795,558

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		82,000	-
Amounts owed by related parties	10	138,385	-
Prepayments		687	821
Other debtors		3,283	3,085
		224,355	3,906

Enhance Developments J D Ltd

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	4,974	307,752
Trade creditors		334	-
Taxation and social security		89,200	39,789
Accruals and deferred income		2,010	1,740
Other creditors		466,755	344,392
		563,273	693,673

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	455,517	460,860

	2025 £	2024 £
Due after more than five years
After more than five years by instalments	455,517	460,860

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