REGISTERED NUMBER: 10900518 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JL INVESTMENTS LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Gooden

J G Gooden

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

REGISTERED NUMBER:

10900518 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Investments

5

160

160

CURRENT ASSETS

Debtors

6

114,570

123,124

Cash and cash equivalents

2,533

4

117,103

123,128

CREDITORS

Amounts falling due within one year

7

(197,758

)

(150,016

)

NET CURRENT LIABILITIES

(80,655

)

(26,888

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(80,495

)

(26,728

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

(80,497

)

(26,730

)

SHAREHOLDERS' FUNDS

(80,495

)

(26,728

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

L A Gooden - Director

1.	STATUTORY INFORMATION

JL Investments London Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

As at the balance sheet date, the financial statements show that the company has liabilities in excess of assets of £80,495 (2024: £26,728) as a result of losses made to date. The financial statements have been prepared on a going concern basis as the director has confirmed that he will continue to support the company for foreseeable future and meet the excess liabilities if the company is unable to do so.

Preparation of consolidated financial statements

The financial statements contain information about JL Investments London Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investment in subsidiaries are held at cost less impairment.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in joint

Other

undertakings

venture

investments

Totals

£

£

£

£

COST

At 1 September 2024

-

150

10

160

Reclassification/transfer

10

-

(10

)

-

At 31 August 2025

10

150

-

160

NET BOOK VALUE

At 31 August 2025

10

150

-

160

At 31 August 2024

-

150

10

160

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

114,570

123,124

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

196,186

43,500

Other creditors

1,572

106,516

197,758

150,016

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

J G Gooden

Balance outstanding at start of year

(48,363

)

(40,409

)

Amounts advanced

48,207

-

Amounts repaid

-

(7,954

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(156

)

(48,363

)

L A Gooden

Balance outstanding at start of year

(48,363

)

(41,366

)

Amounts advanced

48,207

-

Amounts repaid

-

(6,997

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(156

)

(48,363

)

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the amount of £196,186 (2024: £43,500) was due to an associated entity and is disclosed within amounts owed to group undertakings.

At the balance sheet date the amount of £114,570 (2024: £114,570) was due from associated entities and is disclosed within other debtors.