JT Development Enterprises Ltd Accounts






JT Development Enterprises Ltd

	Company No. 14096362
		Information for Filing with The Registrar
		31 May 2026

The Director presents his report and the accounts for the year ended 31 May 2026.

Principal activities
The principal activity of the company during the year under review was . leasing and operating of residential property.




Director

The Director who served at any time during the year was as follows:

J. Thompson









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J. Thompson
Director
10 July 2026

at	31 May 2026
Company No.		14096362	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	2,242	1,442
	Investment property		6	646,208	549,828

				648,450	551,270
Current assets

	Debtors		7	20,672	20,125

	Cash at bank and in hand			125,387	94,081
				146,059	114,206
Creditors: Amount falling due within one year			8	(242,104)	(254,212)
Net current liabilities				(96,045)	(140,006)
Total assets less current liabilities				552,405	411,264
Creditors: Amounts falling due after more than one year			9	(537,816)	(396,895)
Provisions for liabilities
	Deferred taxation		11	(7,579)	(7,579)

Net assets				7,010	6,790

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		13	7,000	6,780

Total equity				7,010	6,790



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2026 the company 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 10 July 2026 and signed on its behalf by:
J. Thompson
Director
10 July 2026

for the year ended 31 May 2026

General information

JT Development Enterprises Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14096362

Its registered office is:

1 Beadnell Close

Ingleby Barwick

Stockton-On-Tees

TS17 0UA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the fair value of consideration receivable from the ordinary activities of the company, net of discounts and value added tax. Rental income from investment properties is recognised on a straight-line basis over the period of the relevant lease agreement. Revenue from the sale of properties held as trading stock is recognised at the point control passes to the purchaser, which is normally on legal completion of the sale.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax




		Origination and reversal of timing differences	-	7,579

		Total deferred tax	-	7,579

		Tax on profit on ordinary activities	-	7,579

		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	220	27,903



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	-	7,579




		Tax on profit on ordinary activities	-	7,579

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 June 2025	1,442	1,442
		Additions	800	800



		At 31 May 2026	2,242	2,242
		Depreciation






		Net book values
		At 31 May 2026	2,242	2,242
		At 31 May 2025	1,442	1,442

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 June 2025	549,828
		Additions	96,380


		At 31 May 2026	646,208

		The historical cost of investment property is £594,561.

7	Debtors
			2026	2025
			£	£






		Other debtors	7,000	7,000
		Prepayments and accrued income	13,672	13,125
			20,672	20,125

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£


		Other loans	-	27,000




		Loans from directors	213,731	166,636
		Other creditors	28,374	60,000
		Accruals and deferred income	(1)	576
			242,104	254,212

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	537,816	396,895






			537,816	396,895

10	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	530,706	-

		Bank loans have fixed charges over the investment property.

11	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 June 2025	7,579	7,579


		At 31 May 2026	7,579	7,579

Share Capital

Ordinary

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.