J BOAM (LONDON) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03428710

		31 December 2025		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,000		25,000

			25,000		25,000
CURRENT ASSETS
Debtors	5	263		-
Cash at bank and in hand		1,234		70,054

		1,497		70,054
Creditors: Amounts Falling Due Within One Year	6	(164 )		(69,036 )

NET CURRENT ASSETS (LIABILITIES)			1,333		1,018

TOTAL ASSETS LESS CURRENT LIABILITIES			26,333		26,018

NET ASSETS			26,333		26,018

CAPITAL AND RESERVES
Called up share capital	7		2		2
Revaluation reserve	8		24,900		24,900
Profit and Loss Account			1,431		1,116

SHAREHOLDERS' FUNDS			26,333		26,018

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J BOAM (LONDON) LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Clifford Gee

Director

11/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

J BOAM (LONDON) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03428710 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the receipt of ground rents.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 October 2024	25,000

As at 31 December 2025	25,000

Net Book Value
As at 31 December 2025	25,000

As at 1 October 2024	25,000

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J BOAM (LONDON) LIMITED

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 December 2025

5. Debtors

	31 December 2025	30 September 2024
	£	£
Due within one year
Trade debtors	263	-

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	30 September 2024
	£	£
Corporation tax	44	15,056
Other creditors	-	23,729
Accruals and deferred income	120	6,522
Director's loan account	-	23,729

	164	69,036

7. Share Capital

	31 December 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	2	2

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 October 2024	24,900	1,116
Profit for the period and total comprehensive income	-	315

As at 31 December 2025	24,900	1,431

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