REGISTERED NUMBER: 10658047 (England and Wales)

JA ROOMS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs J L Smith-Evans

A R Evans

REGISTERED OFFICE:

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

REGISTERED NUMBER:

10658047 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Intangible assets

4

41,286

44,466

Tangible assets

5

6,808

8,511

Investment property

6

995,060

995,060

1,043,154

1,048,037

CURRENT ASSETS

Debtors

7

12,920

12,412

Cash at bank

3,416

15,315

16,336

27,727

CREDITORS

Amounts falling due within one year

8

752,953

796,043

NET CURRENT LIABILITIES

(736,617

)

(768,316

)

TOTAL ASSETS LESS CURRENT LIABILITIES

306,537

279,721

CREDITORS

Amounts falling due after more than one year

9

(228,375

)

(228,375

)

PROVISIONS FOR LIABILITIES

(1,702

)

(2,128

)

NET ASSETS

76,460

49,218

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

76,458

49,216

SHAREHOLDERS' FUNDS

76,460

49,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 and authorised for issue by the Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

Mrs J L Smith-Evans - Director

1.	STATUTORY INFORMATION

JA Rooms Ltd 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.

Turnover

Turnover comprises the fair value of rents received from the company's investment properties which is recognised in the period receivable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fee is amortised over 20 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Tangible fixed assets are held at cost less accumulated depreciation.

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 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

fee

£

COST

At 1 January 2025

and 31 December 2025

63,564

AMORTISATION

At 1 January 2025

19,098

Amortisation for year

3,180

At 31 December 2025

22,278

NET BOOK VALUE

At 31 December 2025

41,286

At 31 December 2024

44,466

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

16,890

DEPRECIATION

At 1 January 2025

8,379

Charge for year

1,703

At 31 December 2025

10,082

NET BOOK VALUE

At 31 December 2025

6,808

At 31 December 2024

8,511

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

995,060

NET BOOK VALUE

At 31 December 2025

995,060

At 31 December 2024

995,060

The director carried out the property valuation having regard to the market based evidence for similar properties sold in the local area.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,807

8,405

Other debtors

699

-

Prepayments and accrued income

1,414

4,007

12,920

12,412

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

265

513

Other taxes and social security

9,728

11,944

Other creditors

-

1

Directors' current accounts

737,956

779,775

Accruals and deferred income

5,004

3,810

752,953

796,043

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loan more 5 years

non-instalments

228,375

228,375

228,375

228,375

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loan more 5 years

non-instalments

228,375

228,375

228,375

228,375

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

228,375

228,375

The bank and other loan are secured on the company's investment property.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

2

2