REGISTERED NUMBER: 12229404 (England and Wales)

JP PROPERTY ESSEX LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P.G. O'Nion

J.J. O'Nion

REGISTERED OFFICE:

21 Lodge Lane,

Grays,

Essex,

RM17 5RY

REGISTERED NUMBER:

12229404 (England and Wales)

ACCOUNTANTS:

CR Bland Baker Limited

Chartered Accountants

21 Lodge Lane

Grays

Essex

RM17 5RY

FIXED ASSETS

Investment property

4

250,000

550,000

CURRENT ASSETS

Debtors

5

25,884

2,077

Cash in hand

1

1

25,885

2,078

CREDITORS

Amounts falling due within one year

6

7,845

277,765

NET CURRENT ASSETS/(LIABILITIES)

18,040

(275,687

)

TOTAL ASSETS LESS CURRENT LIABILITIES

268,040

274,313

CREDITORS

Amounts falling due after more than one year

7

(193,256

)

(193,256

)

PROVISIONS FOR LIABILITIES

(2,500

)

(8,200

)

NET ASSETS

72,284

72,857

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

72,283

72,856

SHAREHOLDERS' FUNDS

72,284

72,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

P.G. O'Nion - Director

1.	STATUTORY INFORMATION

JP Property Essex Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

550,000

Disposals

(300,000

)

At 31 January 2026

250,000

NET BOOK VALUE

At 31 January 2026

250,000

At 31 January 2025

550,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2023

48,247

Valuation in 2025

(35,000

)

Cost

236,753

250,000

Investment properties were valued by the directors on an open market basis at the balance sheet date.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

23,631

-

Other debtors

2,253

2,077

25,884

2,077

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,000

Amounts owed to group undertakings

-

67,157

Taxation and social security

5,600

1,500

Other creditors

2,245

208,108

7,845

277,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

193,256

193,256

2026

2025

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

193,256

193,256

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

193,256

398,794

The loans are secured against leasehold properties owned by the company.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date AMD Property Limited, the parent company, owed the company £23,631. The loan was unsecured, interest free and repayable on demand.

The controlling party is AMD Property Limited.

The ultimate controlling party is P.G. O'Nion.