Company Registration No. 13677856 (England and Wales)
JANA PROPERTY LTD
Unaudited accounts
for the year ended 31 October 2025
JANA PROPERTY LTD
Unaudited accounts
for the year ended 31 October 2025
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JANA PROPERTY LTD
for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JANA PROPERTY LTD for the period from 01 November 2024 to 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
This report has been prepared for the director of JANA PROPERTY LTD under the terms of our engagement. The purpose of our work is to compile the financial statements for the director's approval, to confirm that we have completed this work, and to communicate those matters that we have been asked to include in this report. We accept no responsibility, to the maximum extent that the law allows, to any party other than JANA PROPERTY LTD and its director in connection with our work or this report.
As confirmed on the balance sheet as at 31 October 2025, you are responsible for ensuring that JANA PROPERTY LTD maintains proper accounting records and for the preparation of financial statements that present a true and fair view in accordance with the Companies Act 2006. It is your assessment that the company qualifies for exemption from the statutory audit requirement for the year.
No instructions have been given to us to perform an audit of the financial statements of JANA PROPERTY LTD. Accordingly, we have not sought to verify the accuracy or completeness of the accounting records or the information and explanations provided to us, and we therefore offer no opinion on the financial statements.
Accounting and Business Consultancy Services
Newton Aycliffe
Co Durham
31 August 2026
JANA PROPERTY LTD
Statement of Financial Position
as at 31 October 2025
Investments
243,711
147,000
Cash at bank and in hand
2,413
9,943
Creditors: amounts falling due within one year
60,973
41,500
Net current assets/(liabilities)
(58,089)
(31,557)
Total assets less current liabilities
185,622
115,443
Creditors: amounts falling due after more than one year
178,639
110,250
Net assets/liabilities
6,983
5,193
Called up share capital
100
100
Profit and loss account
6,883
5,093
Shareholders' funds
6,983
5,193
For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A - small entities.The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
JANA PROPERTY LTD
Statement of Financial Position
as at 31 October 2025
This report was approved by the board of directors on 31 August 2026
and signed on behalf of the board by:
.......................
Nicole Bewley
Director
Company Registration Number 13677856
The company is a private limited company, which is incorporated in England and Wales (no 13677856). The address of the registered office is 4 Westerton Heights Westerton Bishop Auckland DL14 8DT.
JANA PROPERTY LTD
Notes to the financial statements
for the year ended 31 October 2025
JANA PROPERTY LTD is a private company, limited by shares, registered in England and Wales, registration number 13677856.
The registered office is 4 Westerton Heights, Westerton,Bishop Auckland, DL14 8DT.
2 Compliance with Accounting Standards
The financial statement have been prepared in accordance with the Financial Reporting Standard 102 Section 1A Small Entities. There were no significant departures from that standard.
JANA PROPERTY LTD
Notes to the financial statements
for the year ended 31 October 2025
<p>These financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice. 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.</p>
These financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates.
<p>Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.</p>
Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in profit and loss.
JANA PROPERTY LTD
Notes to the financial statements
for the year ended 31 October 2025
| |
£ |
£ |
| Corporation tax |
451
|
-
|
| Deferred tax |
-
|
-
|
|
|
|
|
451
|
-
|
|
|
|
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
JANA PROPERTY LTD
Notes to the financial statements
for the year ended 31 October 2025
| |
£ |
| Fair values at 01 November 2024 |
147,000 |
| Additions |
96,711 |
| Disposal |
0 |
| Increase/Decrease adjustment from fair value |
0 |
| Transfers from tangible fixed assets |
0 |
|
|
| At 31 October 2025 |
243,711 |
|
|
The 2025 valuations were made by the directors, on an open market value basis.
| |
£ |
£ |
| Accrued income and prepayments |
471
|
-
|
|
|
|
|
471
|
-
|
|
|
|
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
7 Creditors: amounts due within one year
| |
£ |
£ |
| Other Creditors |
2,990
|
-
|
| Directors loan accounts |
56,882
|
41,500
|
| Accruals |
650
|
-
|
| Corporation tax provision |
451
|
-
|
|
|
|
|
60,973
|
41,500
|
|
|
|
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
8 Creditors: amounts due after one year
| |
£ |
£ |
| Loans |
178,639
|
110,250
|
|
|
|
|
178,639
|
110,250
|
|
|
|
JANA PROPERTY LTD
Notes to the financial statements
for the year ended 31 October 2025
9 Average number of employees
During the year the average number of employees was 0 (2024: 0).