Company registration number 06205291 (England and Wales)
Jupiter Property Investments Limited
Unaudited Financial Statements
For the year ended 30 April 2026
Jupiter Property Investments Limited
Company Information
Director
Mr P A Broadgate
Secretary
Mrs S J Broadgate
Company number
06205291
Registered office
51 Goodall Street
Walsall
WEST MIDLANDS
United Kingdom
WS1 1QJ
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Jupiter Property Investments Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Jupiter Property Investments Limited
Statement Of Financial Position
As at 30 April 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
2,715,039
2,543,741
Investments
4
100
100
2,715,139
2,543,841
Current assets
Debtors
5
646,172
726,172
Cash at bank and in hand
40,443
29,976
686,615
756,148
Creditors: amounts falling due within one year
6
(1,684,557)
(1,733,267)
Net current liabilities
(997,942)
(977,119)
Total assets less current liabilities
1,717,197
1,566,722
Creditors: amounts falling due after more than one year
7
-
0
(16,119)
Provisions for liabilities
(7,200)
(7,200)
Net assets
1,709,997
1,543,403
Capital and reserves
Called up share capital
100
100
Other reserves
256,118
256,118
Retained earnings
1,453,779
1,287,185
Total equity
1,709,997
1,543,403
Jupiter Property Investments Limited
Statement Of Financial Position (continued)
As at 30 April 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Mr P A Broadgate
Director
Company registration number 06205291 (England and Wales)
Jupiter Property Investments Limited
Notes to the financial statements
For the year ended 30 April 2026
- 3 -
1
Accounting policies
Company information

Jupiter Property Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 51 Goodall Street, Walsall, WEST MIDLANDS, United Kingdom, WS1 1QJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents rents receivable from the letting of the company's properties. Rents from commercial properties are excluding value added tax and those receivable from residential properties are inclusive of value added tax.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Taxation

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

Jupiter Property Investments Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Investment property
2026
£
Fair value
At 1 May 2025
2,543,741
Additions
171,298
At 30 April 2026
2,715,039

The director considers that the market value of the investment properties are not materially different to last year.

Jupiter Property Investments Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
3
Investment property
(Continued)
- 5 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
2,451,720
-
Accumulated depreciation
-
-
Carrying amount
2,451,720
-
4
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
100
100
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
2,272
2,272
2026
2025
Amounts falling due after more than one year:
£
£
Other debtors
643,900
723,900
Total debtors
646,172
726,172

Other debtors falling due after more than one year comprises the balance due on a loan made to the subsidiary company during the year ended 30th April 2018 and subsequent loans.

Jupiter Property Investments Limited
Notes to the financial statements (continued)
For the year ended 30 April 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
10,089
51,000
Trade creditors
5,101
9,983
Taxation and social security
62,879
42,908
Other creditors
1,606,488
1,629,376
1,684,557
1,733,267
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
16,119

Included within total creditors is the bank loan of £10,089 (2025 £67,119) secured on the investment property.

8
Related party transactions

Amounts due to the directors of the company as at 30th April 202 6 totalled £794,871 (202 5: £819,871).

At 30th April 202 6, £643,900 was owed from the subsidiary company (202 5: £723,900).

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