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Jamma Properties Limited
Unaudited Financial Statements
for the year ended 31 October 2025
Company registration number 11012597
(England and Wales)

Company Information

For the year ended 31 October 2025
Directors Price, Jamie Neil Standish
Price, Jemma

Company secretary Price, Jemma, Mrs.

Registered office Hewitt House
Winstanley Road
Wigan
WN5 7XA

Registered number 11012597

Accountant N/A
N/A
N/A

Statement of Financial Position

As at 31 October 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Intangible assets
4,226
-
Tangible assets
2,211,806
2,224,522
2,216,032
2,224,522
Current assets
Debtors
-
555
Cash at bank and in hand
102,654
16,041
102,654
16,596
Creditors
Amounts falling due within one year
5
(218,488)
(324,739)
(218,488)
(324,739)
Net current assets (liabilities)
(115,834)
(308,143)
Total assets less current liabilities
2,100,198
1,916,379
Creditors
Amounts falling due after one year
6
(1,562,120)
(1,406,870)
(1,562,120)
(1,406,870)
Provisions for liabilities
(113,469)
(113,469)
Net assets (liabilities)
424,609
396,040
Capital and reserves
Called up share capital
100
100
Revaluation reserve
529,978
529,978
Other reserves
(113,469)
(113,469)
Profit and loss account
8,000
(20,569)
Total equity
424,609
396,040

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2026 and are signed on its behalf by:

Price, Jamie Neil Standish
Price, Jamie Neil Standish
Director

Company registration number 11012597

Notes to the Financial Statements

For the year ended 31 October 2025

1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

Turnover includes revenue derived from UK property letting and is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Finance leases and hire purchase agreements

Finance leases

Hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.4. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
20
Straight-line
Motor vehicles
18
Reducing balance
Fixtures and fittings
20
Straight-line
Office and computer equipment
20
Straight-line
Other tangible assets
20
Straight-line

2.6. Investment property

The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.7. Related parties

A related party is a person or entity that is related to the company. This includes individuals with control or significant influence, members of key management personnel, and entities within the same group. All transactions with related parties are disclosed in the notes to the financial statements. Disclosure includes the nature of the related party relationship, the amount of the transactions, and any outstanding balances and commitments at the reporting date. As permitted by FRS 102, disclosure is not required of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

3. Employees

The average number of employees during the year was 1 (2024: 1).

4. Tangible fixed assets

Total
£
Cost
At 1 November 2024
2,241,808
Additions
1,800
At 31 October 2025
2,243,608
Depreciation and impairment
At 1 November 2024
17,286
Charge for the period
14,516
At 31 October 2025
31,802
Net book value
At 31 October 2025
2,211,806
At 31 October 2024
2,224,522

5. Creditors due within one year

2025
2024
£
£
Trade creditors
(40)
12,123
Other creditors
157,676
245,386
Finance leases and hire purchase due in one year
50,811
59,339
Taxation and social security
(1)
(1)
Accruals and deferred income
10,042
7,892
Total
218,488
324,739

6. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
581,046
375,796
Directors loan account
981,074
1,031,074
Total
1,562,120
1,406,870

7. Directors advances, credits and guarantees

Director
Brought forward
Amounts repaid
Carried forward
£
£
£
Price, Jamie Neil Standish
515,537
(25,000)
490,537
Price, Jemma
515,537
(25,000)
490,537
Total
1,031,074
(50,000)
981,074

The above loan represents the amount owing to the Directors of the company and is unsecured, interest free and repayable on demand.

8. Deferred Tax

The deferred tax asset and provision consists of the following deferred tax liabilities/(assets):

2025
2024
£
£
Revalued fixed assets
113,469
113,469
Net deferred tax liabilities/(assets)
113,469
113,469
Deferred tax liabilities
113,469
113,469
Net deferred tax liabilities/(assets)
113,469
113,469

The values of the deferred tax liabilities/(assets) at the balance sheet date have been calculated using the applicable rate when the asset is expected to be realised.