Jema Properties Ltd
Registered number: | 05227225
Statement of Financial Position
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 4 |  | 3,381 |  |  | 15,783
Cash at bank and in hand |  |  | 801 |  |  | 14,408
|  |  | 4,182 |  |  | 30,191
Creditors: amounts falling due within one year | 5 |  | (13,149) |  |  | (7,476)
Net current (liabilities)/assets |  |  |  | (8,967) |  |  | 22,715
Total assets less current liabilities |  |  |  | (8,967) |  |  | 22,715
Creditors: amounts falling due after more than one year | 6 |  |  | (21,569) |  |  | (27,451)
Net liabilities |  |  |  | (30,536) |  |  | (4,736)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (30,636) |  |  | (4,836)
Shareholders' funds |  |  |  | (30,536) |  |  | (4,736)
The director is 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 director acknowledges his 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 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.
M Ashworth
Director
Approved by the board on 8 June 2026

Jema Properties Ltd
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
| Going concern
| The company had retained losses as at the balance sheet date which were not covered by the share capital of the company. The company is continuing to trade as the director of the company is funding the company in the form of a director’s loan. The director is planning to continue this financial support for the company for the foreseeable future.
| 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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Inventories
| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction 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. 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.
2 | Employees and directors | 2025 |  | 2024
Number | Number
| Average number of directors and persons employed by the company |  | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 October 2024 | 6,172
| Disposals | (6,172)
| At 30 September 2025 | -
| Depreciation
| At 1 October 2024 | 6,172
| On disposals | (6,172)
| At 30 September 2025 | -
| Net book value
| At 30 September 2025 | -
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 3,381 |  | 15,783
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 5,882 |  | 5,882
| Trade creditors | - |  | 204
| Accruals | 1,170 |  | 1,115
| Other taxes and social security costs | 205 |  | 275
| Other creditors | 5,892 |  | -
|  |  |  |  |  | 13,149 |  | 7,476
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 21,569 |  | 27,451
7 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| M Ashworth
| Repayable on demand | 11,739 |  | - |  | 11,739 |  | -
|  | 11,739 |  | - |  | 11,739 |  | -
8 | Other information
| Jema Properties Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 269 Farnborough Road
| Farnborough
| Hampshire
| GU14 7LY

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