Company registration number 15600535 (England and Wales)
JBSRTHA7 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
JBSRTHA7 LIMITED
COMPANY INFORMATION
Director
S Taylor
Company number
15600535
Registered office
5 Technology Park
Colindeep Lane
Colindale
London
England
NW9 6BX
Accountants
Grunberg & Co Ltd
5 Technology Park
Colindeep Lane
Colindale
London
United Kingdom
NW9 6BX
JBSRTHA7 LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
JBSRTHA7 LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
695,000
695,000
Current assets
Cash at bank and in hand
4,071
6,648
Creditors: amounts falling due within one year
4
(322,483)
(319,863)
Net current liabilities
(318,412)
(313,215)
Total assets less current liabilities
376,588
381,785
Creditors: amounts falling due after more than one year
5
(346,440)
(345,290)
Provisions for liabilities
(11,752)
(11,752)
Net assets
18,396
24,743
Capital and reserves
Called up share capital
100
100
Other reserves
35,255
35,255
Profit and loss reserves
(16,959)
(10,612)
Total equity
18,396
24,743
JBSRTHA7 LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 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 18 August 2026
S Taylor
Director
Company registration number 15600535 (England and Wales)
JBSRTHA7 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

JBSRTHA7 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Technology Park, Colindeep Lane, Colindale, London, England, NW9 6BX.

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
Going concern

The accounts have been prepared on a going concern basis, since in the opinion of the director, it is appropriate to assume that the company will receive their continued support for a period in excess of twelve months from the date of approval of these financial statements.true

1.3
Revenue

Revenue represents rental income received from the company's investment property. Rental income is recognised on a calendar basis.

1.4
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.

Deferred tax is recognised on the timing differences that have originated due to any fair value gains recognised t hrough the income statement.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

JBSRTHA7 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

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

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.

JBSRTHA7 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
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 April 2025 and 31 March 2026
695,000

The property was revalued on 31 March 202 5 by the director, with reference to third party reports and market evidence of recent transactions, on an open market basis. The director has considered the value of the property at the year end and is satisfied that this reflects a true and fair view.

4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
319,963
317,463
Accruals and deferred income
2,520
2,400
322,483
319,863
5
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
346,440
345,290

The bank loan is secured by a charge dated 9 May 2024, being a fixed charge over the asset to which the loan relates.

6
Related party transactions

Included within creditors are amounts owed to related parties of £152,626 (2025: £150,126). This amount relates to entities in which the director has a material interest, or control. This amount is interest free and repayable on demand.

2026-03-31 2025-04-01 false false false CCH Software CCH Accounts Production 2026.200 No description of principal activity S Taylor 15600535 2025-04-01 2026-03-31 15600535 bus:Director1 2025-04-01 2026-03-31 15600535 bus:RegisteredOffice 2025-04-01 2026-03-31 15600535 2026-03-31 15600535 2025-03-31 15600535 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 15600535 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15600535 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 15600535 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 15600535 core:ShareCapital 2026-03-31 15600535 core:ShareCapital 2025-03-31 15600535 core:OtherMiscellaneousReserve 2026-03-31 15600535 core:OtherMiscellaneousReserve 2025-03-31 15600535 core:RetainedEarningsAccumulatedLosses 2026-03-31 15600535 core:RetainedEarningsAccumulatedLosses 2025-03-31 15600535 2024-03-28 2025-03-31 15600535 2025-03-31 15600535 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15600535 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15600535 bus:FRS102 2025-04-01 2026-03-31 15600535 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15600535 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP