Registration number: 09438116

JT Commercial Investments Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

JT Commercial Investments Limited

(Registration number: 09438116)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	10,725	15,125
Investment property	5	1,012,513	1,012,513
		1,023,238	1,027,638
Current assets
Debtors	6	21,741	21,338
Cash at bank and in hand		43,177	47,112
		64,918	68,450
Creditors: Amounts falling due within one year	7	(122,616)	(147,510)
Net current liabilities		(57,698)	(79,060)
Total assets less current liabilities		965,540	948,578
Creditors: Amounts falling due after more than one year	7	(227,027)	(242,772)
Provisions for liabilities		(85,700)	(86,799)
Net assets		652,813	619,007
Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		288,925	288,925
Retained earnings		363,788	329,982
Shareholders' funds		652,813	619,007

JT Commercial Investments Limited

(Registration number: 09438116)
Balance Sheet as at 28 February 2026 (continued)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 July 2026 and signed on its behalf by:
 

......................................... R J Jones Director

JT Commercial Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Grooms House
Stanshawes Court
Yate
Bristol
South Gloucestershire
BS37 4DZ
United Kingdom

These financial statements were authorised for issue by the Board on 29 July 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances..

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental and related services rendered.

Tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

JT Commercial Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	20% Straight Line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.
 

JT Commercial Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 March 2025	20,479	20,479
At 28 February 2026	20,479	20,479
Depreciation
At 1 March 2025	5,354	5,354
Charge for the year	4,400	4,400
At 28 February 2026	9,754	9,754
Carrying amount
At 28 February 2026	10,725	10,725
At 28 February 2025	15,125	15,125

5	Investment properties

	2026 £
At 1 March	1,012,513
At 28 February	1,012,513

The directors are satisfied that based on relevant information available, the value of Investment Property shown in the accounts represents the fair value of the property at the year end date.

JT Commercial Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	20,893	20,523
Prepayments	848	815
	21,741	21,338

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		11,000	11,000
Taxation and social security		8,704	8,081
Accruals and deferred income		22,912	28,429
Other creditors		80,000	100,000
		122,616	147,510

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		227,027	242,772

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100