Jaef Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00636688 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

JAEF INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Investments

4

63,668

Investment property

5

7,644,020

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

NET ASSETS

18,004,157

17,145,956

CAPITAL AND RESERVES

Called up share capital

9

11,000

Other reserves

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.

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

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).

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

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

3,000

Ordinary B

£1

3,000

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.