JA_FILMS_SOHO_LTD_31_Dec_2025_companies_house_set_of

JA FILMS SOHO LTD

Statement of Financial Position

31 December 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	4,256,934		4,227,361
Current assets
Debtors	6	-		13,200
Cash at bank and in hand		48,612		33,764
		48,612		46,964
Creditors: amounts falling due within one year	7	(4,619	)	(2,649	)
Net current assets		43,993		44,315
Total assets less current liabilities		4,300,927		4,271,676
Creditors: amounts falling due after more than one year	8	(4,337,693	)	(4,258,203	)
Provisions for liabilities		-		(3,343	)
Net (liabilities)/assets		(36,766	)	10,130
Capital and reserves
Called up share capital		100		100
Revaluation reserve		55,962		52,619
Profit and loss account		(92,828	)	(42,589	)
Shareholders (deficit)/funds		(36,766	)	10,130

For the year ending

31 December 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

29 July 2026

, and are signed on behalf of the board by:

Tori Roysdotter

Director

Company registration number:

15327117

JA FILMS SOHO LTD

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Vine Barn

Village Green

Northchapel

West Sussex

GU28 9HU

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	25% straight line
Land and buildings	Not depreciated, revalued annually at fair value

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

2.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 January 2025	4,225,000	2,724	4,227,724
Additions	-	37,647	37,647
At 31 December 2025	4,225,000	40,371	4,265,371
Depreciation
At 1 January 2025	-	363	363
Charge	-	8,074	8,074
At 31 December 2025	-	8,437	8,437
Carrying amount
At 31 December 2025	4,225,000	31,934	4,256,934
At 31 December 2024	4,225,000	2,361	4,227,361

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Land and buildings	Land and buildings
	2025	2024
	£	£
Aggregate historical cost	4,169,038	4,169,038
Carrying amount	4,169,038	4,169,038

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying value at 1 January 2025 and 31 December 2025	4,225,000

6 Debtors

	2025		2024
	£		£
Other debtors	-		13,200

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	719	249
Other creditors	3,900	2,400
	4,619	2,649

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,337,693		4,258,203

9 Controlling party

The whole of the issued share capital of the company is owned by JA Sweden AB, a company incorporated in Sweden.

The registered office of JA Sweden AB is Styckjunkargartan 1, Stockholm, Sweden 11435.