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Registered Number: SC653276
Scotland
J.E.M. PROPERTY DEVELOPMENTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

J.E.M. Property Developments Limited Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

J.E.M. Property Developments Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Limited 31 December 2025 .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 06 August 2026 1

J.E.M. Property Developments Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 0 |  | 1,898,149
Debtors |  | 541,966 |  | 92,880
Cash at bank and in hand |  | 2,235,221 |  | 1,170,053
|  | 2,777,187 |  | 3,161,082
Creditors: amount falling due within one year |  | (3,154,438) |  | (3,178,033)
Net current assets |  | (377,251) |  | (16,951)
Total assets less current liabilities |  | (377,251) |  | (16,951)
Net assets |  | (377,251) |  | (16,951)
Capital and reserves |  |  |
Called up share capital | 3 | 2 |  | 0
Profit and loss account |  | (377,253) |  | (16,951)
Shareholders' funds |  | (377,251) |  | (16,951)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 August 2026 and were signed by:
------------------------------- John Edward Marshall Director
2

J.E.M. Property Developments Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information J.E.M. Property Developments Limited is a private company, limited by shares, registered in Scotland, registration number SC653276, registration address 1a High Avon Street, Larkhall, ML9 1AP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3