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Registered number: 05273352






Mark Janes Development Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025
























Prepared By:
DBR Accounts Limited
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT


ACCOUNTS
FOR THE YEAR ENDED 31/10/2025





DIRECTORS
M Janes
T Janes


REGISTERED OFFICE
49 New Road
East Hagbourne
Oxfordshire
OX11 9JX


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05273352



ACCOUNTANTS
DBR Accounts Limited
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		5


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		850,000		1,202,500

CURRENT ASSETS
Debtors	4	715		-
Cash at bank and in hand		39,739		6,647
		40,454		6,647
CREDITORS: Amounts falling due within one year	5	41,706		29,358
NET CURRENT LIABILITIES			(1,252)		(22,711)
TOTAL ASSETS LESS CURRENT LIABILITIES			848,748		1,179,789


CREDITORS: Amounts falling due after more than one year	6		463,250		653,339


PROVISIONS FOR LIABILITIES AND CHARGES	8		86,485		109,135

NET ASSETS			299,013		417,315

CAPITAL AND RESERVES

Called up share capital	9		150		150
Revaluation reserve	1c,10		345,940		476,105
Profit and loss account			(47,077)		(58,940)
SHAREHOLDERS' FUNDS			299,013		417,315


BALANCE SHEET AT 31/10/2025

For the year ending 31/10/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 23/02/2026 and signed on their behalf by



.............................
M Janes
Director



.............................
T Janes
Director




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Investment Properties
Investment properties are included in the financial statements at fair value. Fair value is determined by the directors at open market valuation based on recent sales of similar properties. This departure from Companies Act requirements is necessary to show a true and fair view and to comply with the requirements of FRS102.




1c. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 10).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. eferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax Law) that have been enacted or substantively enacted by the end of the reporting period.




1e. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention as modified by the revaluation of Investment Properties to fair value.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.




1f. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.




3. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 01/11/2024	1,202,500	1,202,500
Disposals	(352,500)	(352,500)
At 31/10/2025	850,000	850,000




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
VAT	715	-
	715	-




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	25,033	-
Mark Janes Decorating Ltd	6,735	7,734
Directors current account	749	752
Loans	7,829	19,512
Accruals	1,360	1,360
	41,706	29,358




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr Mortgage	446,382	640,074
Other creditors > 1yr	16,868	22,013
	463,250	662,087

As at the balance sheet date there is a fixed charge in place from the company's mortgage provider Belmont Green Finance Ltd on the company's development property 1 Portway, Didcot, Oxfordshire. As at the balance sheet date there is a fixed and floating in place from Commercial Acceptances Limited on all of the company's property or undertaking of the company. These charges are yet to be satisfied




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	2




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
50 Class B shares of £1 each	50	50
	150	150




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	86,485	109,135
	86,485	109,135




10. REVALUATION RESERVE	2025	2024
	£	£
Fair value movement reserve	345,940	476,105
	345,940	476,105