REGISTERED NUMBER: 14987951 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2026

for

Jimcat Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Chen

C C Hua

REGISTERED OFFICE:

5th Floor

36-38 Wigmore Street

London

W1U 2BP

REGISTERED NUMBER:

14987951 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

5th Floor

36-38 Wigmore Street

London

W1U 2BP

FIXED ASSETS

Tangible assets

4

12,121

14,169

Investment property

5

1,087,000

1,211,443

1,099,121

1,225,612

CURRENT ASSETS

Debtors

6

16,637

17,962

Prepayments and accrued income

2,946

75

Cash at bank

4,326

4,937

23,909

22,974

CREDITORS

Amounts falling due within one year

7

487,963

479,302

NET CURRENT LIABILITIES

(464,054

)

(456,328

)

TOTAL ASSETS LESS CURRENT LIABILITIES

635,067

769,284

CREDITORS

Amounts falling due after more than one year

8

(821,743

)

(821,741

)

ACCRUALS AND DEFERRED INCOME

(1,920

)

(1,500

)

NET LIABILITIES

(188,596

)

(53,957

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(188,696

)

(54,057

)

(188,596

)

(53,957

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st September 2026 and were signed on its behalf by:

J Chen - Director

1.	STATUTORY INFORMATION

Jimcat Investments Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable from the property owned by the company, excluding value added tax.

Rental income from investment properties is recognised on a straight-line basis over the period of the lease or tenancy agreement to which it relates. Income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably.

Any rent received in advance is deferred and recognised in the profit and loss account over the period to which it relates. Rent receivable but not yet received at the reporting date is included within debtors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings - straight line over seven years

Investment property

Investment property is initially recognised at its purchase price. It is subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is derived from the current market rents and investment property yields for comparable properties.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and trade and other creditors.

Bank borrowings are recognised at the amount advanced and subsequently measured at the amount outstanding, with interest recognised in profit or loss as a finance cost in the period to which it relates. Arrangement and broker fees incurred in obtaining the borrowings are recognised in profit or loss as incurred.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2025

and 31st July 2026

14,340

DEPRECIATION

At 1st August 2025

171

Charge for year

2,048

At 31st July 2026

2,219

NET BOOK VALUE

At 31st July 2026

12,121

At 31st July 2025

14,169

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2025

1,211,443

Revaluations

(124,443

)

At 31st July 2026

1,087,000

NET BOOK VALUE

At 31st July 2026

1,087,000

At 31st July 2025

1,211,443

Investment property was revalued at the year end by the directors. The valuation takes current market value into account.

Fair value at 31st July 2026 is represented by:

£

Valuation in 2026

(124,443

)

Cost

1,211,443

1,087,000

6.

DEBTORS

31/7/26

31/7/25

£

£

Amounts falling due within one year:

Other debtors

14,932

17,962

Amounts falling due after more than one year:

Other debtors

1,705

-

Aggregate amounts

16,637

17,962

Deferred tax asset

31/7/26

31/7/25

£

£

Tax losses carried forward

17,962

17,962

Deferred tax

(3,030

)

-

14,932

17,962

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/26

31/7/25

£

£

Trade creditors

1,660

-

Other creditors

486,303

479,302

487,963

479,302

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/26

31/7/25

£

£

Bank loans

821,743

821,741

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/7/26

31/7/25

£

£

Bank loans

821,743

821,741

Bank borrowings of £821,743 (2025: £821,741) included within creditors are secured by a first legal mortgage dated 6 March 2025 over the company's investment property at 4601 Harcourt Tower, 67 Marsh Wall, London, E14 9ZB, granted in favour of Keystone Property Finance Limited. The charge also incorporates a fixed charge over rental income and related rights arising from the property and a negative pledge.