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Registered number: 00559694 JOCEL PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
JOCEL PROPERTIES LIMITED COMPANY INFORMATION
DIRECTOR | MRS L BENJAMIN
REGISTERED NUMBER | 00559694
REGISTERED OFFICE | 930 HIGH ROAD
| NORTH FINCHLEY
| LONDON
| N12 9RT
ACCOUNTANTS | BAGINSKY COHEN
| 930 HIGH ROAD
| LONDON
| N12 9RT
JOCEL PROPERTIES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3
JOCEL PROPERTIES LIMITED REGISTERED NUMBER: 00559694 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets |  |  | 283,719 |  | 283,773
CURRENT ASSETS |  |  |  |  |
Debtors |  | 2,020 |  | 5,344 |
Cash at bank and in hand |  | 561,293 |  | 475,045 |
|  | 563,313 |  | 480,389 |
Creditors: amounts falling due within one year |  | (227,350) |  | (219,796) |
NET CURRENT ASSETS |  |  | 335,963 |  | 260,593
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 619,682 |  | 544,366
NET ASSETS EXCLUDING PENSION ASSET |  |  | 619,682 |  | 544,366
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Other Reserves |  |  | 4,199 |  | 4,199
Profit And Loss Account |  |  | 605,483 |  | 530,167
|  |  | 619,682 |  | 544,366
NOTES
Statutory Information
Jocel Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 00559694 Registered office: 930 High Road London N12 9RT
AVERAGE NUMBER OF EMPLOYEES
The average monthly number of employees, including directors, during the year was 2 (2024 - 2). The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Page 1
JOCEL PROPERTIES LIMITED REGISTERED NUMBER: 00559694 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 June 2026.
MRS L BENJAMIN
Director
Page 2
JOCEL PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 1.2 | REVENUE
Turnover comprises revenue recognised by the company in respect of rent receivable during the year.
| 1.3 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 10% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.5 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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