Jam Jar Estates Limited - Filleted accounts

Registered number

11850593

Jam Jar Estates Limited

Filleted Accounts

31 March 2026

Jam Jar Estates Limited
Registered number:		11850593
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		249,890			249,890

Current assets
Debtors	4	28			35
Cash at bank and in hand		7,005			6,249
		7,033			6,284

Creditors: amounts falling due within one year	5	(165,084)			(165,032)

#NAME?			(158,051)			(158,748)

Total assets less current liabilities			91,839			91,142


Provisions for liabilities			(22,000)			(22,000)


#NAME?			69,839			69,142

Capital and reserves
Called up share capital			4			4
Non-distributable reserve	6		66,000			66,000
Profit and loss account			3,835			3,138

Shareholders' funds			69,839			69,142

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jasvinder Mahil
Director
Approved by the board on 28 May 2026

Jam Jar Estates Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 return on investment and from the rendering of services.

	Investment properties
	Investment properties are measured at fair value. Gains are recognised in the profit and loss account. Deferred tax is provided on these gains at the rate expected to apply when the property is sold. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0


3	Investments

Other
investments
£
	Cost
	At 1 April 2025			249,890

	At 31 March 2026			249,890

	Historical cost
	At 1 April 2025			161,890
	At 31 March 2026			161,890

	The directors have reviewed the valuation of investment properties and are of the opinion that the valuation has been stated at their current valuation. No depreciation has been charged on the investment properties.


4	Debtors	2026		2025
£			£

	Sundry debtors	28		35


5	Creditors: amounts falling due within one year	2026		2025
£			£

	Taxation and social security costs	164		112
	Directors' loan account	164,296		164,296
	Other creditors	624		624
		165,084		165,032


6	Non-distributable reserve	2026		2025
£			£

	At 1 April 2025	66,000		66,000

	At 31 March 2026	66,000		66,000

	Non-distributable reserve has arisen as a result of gains on the revaluation of investment properties, net of deferred taxation. These profits are not distributable and hence are stated separately in the Statement of Changes in Equity to differenciate from distributable profits.

7	Other information

	Jam Jar Estates Limited is a private company limited by shares and incorporated in England. Its registered office is:
	169 Stoke Poges Lane
	Slough
	Berkshire
	SL1 3LU