J&DS INVESTMENTS LTD


Director	Mrs D Sobel


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	11857015 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		2		2
			2		2
Current assets
Cash at bank and on hand		100,770		105,862
		100,770		105,862
Creditors amounts falling due within one year	4	(95,625)		(81,325)
Net current assets (liabilities)			5,145		24,537
Total assets less current liabilities			5,147		24,539
Net assets			5,147		24,539
Capital and reserves
Called up share capital			8		8
Profit and loss account			5,139		24,531
Shareholders' funds			5,147		24,539

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 September 2026, and are signed on its behalf by:

Mrs D Sobel
Director
Registered Company No. 11857015

J&DS INVESTMENTS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	2	2
At 31 December 25	2	2
Net book value
At 31 December 25	2	2
At 31 December 24	2	2

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	11,089	12,006
Other creditors	84,536	69,319
Total	95,625	81,325

5.	Related party transactions
	As of the balance sheet date, included in creditors due within one year is £84,536 (2024: £69,319), due and payable to the directors. The amount is interest-free and repayable on demand. As of the balance sheet date, included in creditors due within one year is £11,089 (2024: £12,006) due to The Purpose Hub Ltd. The amount is interest-free and repayable on demand. The company is under common control by the directors.

Related party transactions

As of the balance sheet date, included in creditors due within one year is £84,536 (2024: £69,319), due and payable to the directors. The amount is interest-free and repayable on demand.

As of the balance sheet date, included in creditors due within one year is £11,089 (2024: £12,006) due to The Purpose Hub Ltd. The amount is interest-free and repayable on demand. The company is under common control by the directors.

6.	Controlling party
	The controlling party is Mrs D Sobel.