Registered number
16667590
JEM (Hillington) Limited
Financial Statements
31 March 2026

JEM (Hillington) Limited
Registered number: | 16667590
Balance Sheet
at 31 March 2026
Notes |  |  | 2026
£
Tangible fixed assets
Investment properties carried at fair value | 3 |  |  | 750,000
Current assets
Debtors | 4 |  |  | 24,113
Cash at bank and in hand |  |  |  | 214,582
|  |  |  | 238,695
Creditors: amounts falling due within one year | 5 |  |  | (258,140)
Net current liabilities |  |  |  | (19,445)
Total assets less current liabilities |  |  |  | 730,555
Provisions for liabilities | 6 |  |  | (58,000)
Net assets |  |  |  | 672,555
Capital and reserves
Called up share capital |  |  |  | 1,000
Revaluation reserve |  |  |  | 173,998
Profit and loss account |  |  |  | 497,557
Shareholders' funds |  |  |  | 672,555
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
In accordance with section 444 of the Act neither the profit and loss account nor the directors' report are delivered to the Registrar of Companies.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime.
R M Hatter
Director
Approved by the board on 27 July 2026
The notes on pages 2 to 4 form part of these financial statements.

JEM (Hillington) Limited
Notes to the Accounts
for the period from 22 August 2025 to 31 March 2026
1 | Accounting policies
| 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 ("FRS 102") (as applied to small entities by section 1A of the standard) and the Comaonies Act 2006 ("the Act"). A summary of the material accounting policies, which have been consistently applied, is given below.
| Turnover
| Turnover represents gross rental income , and any related income, excluding Value Added Tax. All turnover arises from the United Kingdom.
| Investment properties and revaluation reserve
| Investment properties are included in the financial statements at fair value at the balance sheet date. Gains or losses arising in respect of changes in fair value between balance sheet dates are recognised in the profit and loss account. Deferred tax is measured in respect of such gains and losses, and also recognised in the profit and loss account. The cumulative fair value gain or loss, less associated deferred tax, is included in the balance sheet as a revaluation reserve by way of transfer from retained earnings. Upon a realisation of such a cumulative gain or loss held on revaluation reserve by way of sale of the applicable investment property, it is transferred to retained earnings.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2026
Number
| The average number of employees during the year, including directors, was |  | 2
3 | Investment properties
| Valuation
| Fair value at 22 August 2025 | -
| Additions | 3,057,492
| Surplus on revaluation | 231,998
| Disposals | (2,539,490)
| Fair value at 31 March 2026 | 750,000
| Historical cost convention
| At 31 March 2026 | 518,002
4 | Debtors | 2026
£
| Trade debtors | 15,988
| Taxation recoverable |  |  |  |  | 8,125
|  |  |  |  |  | 24,113
5 | Creditors: amounts falling due within one year | 2026
£
| Trade creditors | 1,722
| Corporation taxation | 249,186
| Accruals and deferred income | 7,232
|  |  |  |  |  | 258,140
6 | Provisions for liabilities | Deferred tax
£
| Deferred tax charge for the period on revalution of investment properties |  |  |  | 58,000
| At 31 March 2026 | 58,000
7 | Related party transactions
| Various shareholders provided loans to the company during the period, and interest at a rate of 8% was paid on loans outstanding. All such loans had been repaid by the Company's 31 March 2026 period end.
8 | Controlling party
| The immediate and ultimate parent company and controlling party is JEM (AMS) Limited, whose registered office and principal place of business is 54 Hamilton Terrace, London, NW8 9UJ.
9 | Statutory information
| JEM (Hillington) Limited is a private company limited by shares and incorporated in England and Wales, registration number 16667590. Its registered office is: c/o Simons Muirhead Burton LLP, 87-91 Newman Street, London W1T 3EY.

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