REGISTERED NUMBER: SC368021 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

Jaacln Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Armour

N A Armour

SECRETARY:

Mrs J Armour

REGISTERED OFFICE:

C/O A J Croll & Company

19 Bon Accord Crescent

Aberdeen

AB11 6DE

REGISTERED NUMBER:

SC368021 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Investment property

4

740,314

475,000

CURRENT ASSETS

Debtors

5

7,587

1,622

Cash at bank

3,577

1,117

11,164

2,739

CREDITORS

Amounts falling due within one year

6

401,650

308,090

NET CURRENT LIABILITIES

(390,486

)

(305,351

)

TOTAL ASSETS LESS CURRENT LIABILITIES

349,828

169,649

CREDITORS

Amounts falling due after more than one year

7

294,350

116,390

NET ASSETS

55,478

53,259

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

29,924

29,924

Retained earnings

24,554

22,335

SHAREHOLDERS' FUNDS

55,478

53,259

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Mrs J Armour - Director

1.	STATUTORY INFORMATION

Jaacln Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2025 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

475,000

Additions

265,314

At 31 March 2026

740,314

NET BOOK VALUE

At 31 March 2026

740,314

At 31 March 2025

475,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

120,915

Valuation in 2019

354,085

Valuation in 2020

1,082

Valuation in 2025

(1,082

)

Cost

265,314

740,314

If Investment Property had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

710,390

426,239

Investment Property was valued on an open market basis on 31 March 2025 by The Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

7,587

1,622

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

40,000

40,000

Amounts owed to group undertakings

94,013

27,013

Taxation and social security

910

-

Other creditors

266,727

241,077

401,650

308,090

Included in other creditors are loans from the Directors of £251,965 (2025

£240,467)

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

294,350

116,390

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

334,350

156,390

The Bank Loan is secured by a Standard Security over the company's property and by a Bond & Floating charge for the company's assets.

9.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

29,924

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

N A Armour

Balance outstanding at start of year

(240,467

)

(239,581

)

Amounts repaid

(11,498

)

(886

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(251,965

)

(240,467

)

11.	RELATED PARTY DISCLOSURES

Included in Other Creditors is a balance of £94,013 (2025 £27,013) due to Eagle Orchid Management Services Ltd which is a company in which N Armour is a director and shareholder.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mrs J Armour & Mr N Armour