IRIS Accounts Production v26.1.0.640 00636688 Board of Directors 1.4.25 31.3.26 31.3.26 0 0 false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00636688 2025-03-31 00636688 2026-03-31 00636688 2025-04-01 2026-03-31 00636688 2024-03-30 00636688 2024-03-31 2025-03-31 00636688 2025-03-31 00636688 ns15:EnglandWales 2025-04-01 2026-03-31 00636688 ns14:PoundSterling 2025-04-01 2026-03-31 00636688 ns10:Director1 2025-04-01 2026-03-31 00636688 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00636688 ns10:SmallEntities 2025-04-01 2026-03-31 00636688 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00636688 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 00636688 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00636688 ns10:FullAccounts 2025-04-01 2026-03-31 00636688 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 00636688 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 00636688 ns10:Director2 2025-04-01 2026-03-31 00636688 ns10:CompanySecretary1 2025-04-01 2026-03-31 00636688 ns10:RegisteredOffice 2025-04-01 2026-03-31 00636688 ns5:CurrentFinancialInstruments 2026-03-31 00636688 ns5:CurrentFinancialInstruments 2025-03-31 00636688 ns5:ShareCapital 2026-03-31 00636688 ns5:ShareCapital 2025-03-31 00636688 ns5:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 00636688 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 00636688 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 00636688 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 00636688 ns5:CostValuation 2025-03-31 00636688 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 00636688 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 00636688 ns10:OrdinaryShareClass1 2026-03-31 00636688 ns10:OrdinaryShareClass2 2026-03-31

REGISTERED NUMBER: 00636688 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

| FOR |

| JAEF INVESTMENTS LIMITED |

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JAEF INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | A J T Scott

| D J M Trafford

| SECRETARY: | A J T Scott

| REGISTERED OFFICE: | Old Halls Barn

| Brows Farm Business Park

| Farnham Road

| Liss

| GU33 6JG

| REGISTERED NUMBER: | 00636688 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

BALANCE SHEET

31ST MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 63,668 |  | 63,668 |  |

Investment property | 5 | 7,644,020 |  | 7,644,020 |  |

7,707,688 |  | 7,707,688 |  |

CURRENT ASSETS

Debtors | 6 | 12,484,089 |  | 13,795,008 |  |

Investments | 7 | 1,804,204 |  | 322,204 |  |

Cash at bank | 434,750 |  | 188,194 |  |

14,723,043 |  | 14,305,406 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,154,815 |  | 3,595,379 |  |

NET CURRENT ASSETS | 11,568,228 |  | 10,710,027 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,275,916 |  | 18,417,715 |  |

PROVISIONS FOR LIABILITIES | 1,271,759 |  | 1,271,759 |  |

NET ASSETS | 18,004,157 |  | 17,145,956 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 11,000 |  | 11,000 |  |

Other reserves | 5,087,034 |  | 5,087,034 |  |

Retained earnings | 12,906,123 |  | 12,047,922 |  |

SHAREHOLDERS' FUNDS | 18,004,157 |  | 17,145,956 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

BALANCE SHEET - continued

31ST MARCH 2026

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 by the Board of Directors and authorised for issue on 5th August 2026 and were signed on its behalf by:

A J T Scott - Director

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| Jaef Investments Limited 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.

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

| Investment property

| Investment property is shown based on a valuation prepared in 2009/10. As the London property market has strengthened since then, the directors are of the opinion that the current fair value is higher than that stated in the balance sheet. However, current valuations have not been provided and the directors acknowledge that the accounts have therefore departed from the accounting principles set out under 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. As such, the accounts do not show a true and fair view in this regard.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 63,668 |  |

| NET BOOK VALUE

| At 31st March 2026 | 63,668 |  |

| At 31st March 2025 | 63,668 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025

| and 31st March 2026 | 7,644,020 |  |

| NET BOOK VALUE

| At 31st March 2026 | 7,644,020 |  |

| At 31st March 2025 | 7,644,020 |  |

| Investment property is shown based on a valuation prepared in 2009/10. As the London property market has strengthened since then, the directors are of the opinion that the current fair value is higher than that stated in the balance sheet. However, current valuations have not been provided and the directors acknowledge that the accounts have therefore departed from the accounting principles set out under 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. As such, the accounts do not show a true and fair view in this regard.

| The carrying amount that would have been included in the financial statements had the property been carried at historical cost is £2,453,169.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 12,484,089 |  | 13,795,008 |  |

7. | CURRENT ASSET INVESTMENTS

2026 | 2025 |

£ | £ |

| Unlisted investments | 1,804,204 |  | 322,204 |  |

JAEF INVESTMENTS LIMITED (REGISTERED NUMBER: 00636688)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 127,187 |  | 158,261 |  |

| Other creditors | 3,027,628 |  | 3,437,118 |  |

3,154,815 |  | 3,595,379 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 8,000 | Ordinary A | £1 | 8,000 |  | 8,000 |  |

| 3,000 | Ordinary B | £1 | 3,000 |  | 3,000 |  |

11,000 |  | 11,000 |  |

10. | RELATED PARTY DISCLOSURES

| Included within other debtors are loans to related parties of £10,090,371 (2025: £3,124,216), These loans are interest free with no fixed repayment terms.

| Other transactions with related parties have been identified. As these transactions are conducted under normal market conditions, disclosures have been excluded from the financial statements.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are the Trustees of The Scott JAEF Settlement.