REGISTERED NUMBER: 11945371 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

JHM ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Riley

Mrs R Riley

S Taylor

REGISTERED OFFICE:

Unit J

Camden Street

Southwick

Sunderland

Tyne and Wear

SR5 2BA

REGISTERED NUMBER:

11945371 (England and Wales)

ACCOUNTANTS:

Robert Miller & Co.

Chartered Accountants

43a Front Street

Cleadon Village

Sunderland

SR6 7PG

FIXED ASSETS

Tangible assets

3

645,191

643,347

CURRENT ASSETS

Stocks

-

61,776

Debtors

4

143,002

25,000

Cash at bank

2,965

3,848

145,967

90,624

CREDITORS

Amounts falling due within one year

5

23,470

28,441

NET CURRENT ASSETS

122,497

62,183

TOTAL ASSETS LESS CURRENT LIABILITIES

767,688

705,530

CREDITORS

Amounts falling due after more than one year

6

730,266

695,400

NET ASSETS

37,422

10,130

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,322

10,030

37,422

10,130

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

N Riley - Director

1.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 November 2024

643,347

Additions

1,844

At 31 October 2025

645,191

NET BOOK VALUE

At 31 October 2025

645,191

At 31 October 2024

643,347

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

25,000

Other debtors

143,002

-

143,002

25,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,573

Taxation and social security

13,895

2,940

Other creditors

9,575

23,928

23,470

28,441

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

730,266

695,400

7.	RELATED PARTY DISCLOSURES

The company made a loan to one of the directors, and interest at a commercial rate is being charged on the loan. This loan is included in other debtors.