ACCOUNTS - Final Accounts preparation

Registered number: 15996031

JPC PROPERTIES ONE LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

JPC PROPERTIES ONE LTD

REGISTERED NUMBER: 15996031

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	2,105,014
Cash at bank and in hand	5	9,160,962
		11,265,976
Creditors: amounts falling due within one year	6	(11,073,299)
Net current assets			192,677
Total assets less current liabilities			192,677

Net assets			192,677

Capital and reserves
Called up share capital	7	100
Profit and loss account		192,577
		192,677

JPC PROPERTIES ONE LTD

REGISTERED NUMBER: 15996031

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with 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 by:

N J Price

Director

Date: 2 July 2026

The notes on pages 3 to 5 form part of these financial statements.

JPC PROPERTIES ONE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

JPC Properties One Ltd is a private company, limited by shares, registered in England and Wales, registration number 15996031. The registered office address is 25 Ives Street, London, SW3 2ND.

The company is a property investment and development company. Properties are purchased with the intention that they will be held for their investment potential.

The company was incorporated on 3 October 2024 and commenced trade on the same date.

The company extended its accounting reporting period from 31 October 2025 to 31 December 2025.

2.Accounting policies

2.1

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

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 corporation 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.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

JPC PROPERTIES ONE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and loans with related parties.

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					2025
					£


	Other debtors	2,105,014

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	9,160,962

6.	Creditors: amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	11,004,900
	Corporation tax	64,209
	Accruals	4,190
		11,073,299

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares shares of £1.00 each	100

On incorporation the company issued 100 Ordinary shares with a par value of £1.

JPC PROPERTIES ONE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

8.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35, as the company is itself a wholly owned subsidiary of JPC Investments Ltd.