J K UBHI LTD


Director	HALL, Jasdeep Kaur


Registered Address	Excel House
	3 Duke Street
	Bedford
	MK40 3HR


Registered Number	07134247 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,177		1,472
Investments	4		797,208		608,959
			798,385		610,431
Current assets
Cash at bank and on hand		751		413
		751		413
Creditors amounts falling due within one year	5	(47,141)		(37,689)
Net current assets (liabilities)			(46,390)		(37,276)
Total assets less current liabilities			751,995		573,155
Creditors amounts falling due after one year	6		(136,190)		(94,831)
Net assets			615,805		478,324
Capital and reserves
Called up share capital			1		1
Profit and loss account			615,804		478,323
Shareholders' funds			615,805		478,324

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 4 September 2026, and are signed on its behalf by:

HALL, Jasdeep Kaur
Director
Registered Company No. 07134247

J K UBHI LTD

Notes to the Financial Statements
for the year ended 31 January 2026

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20

	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


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 February 25	3,733	3,733
At 31 January 26	3,733	3,733
Depreciation and impairment
At 01 February 25	2,261	2,261
Charge for year	295	295
At 31 January 26	2,556	2,556
Net book value
At 31 January 26	1,177	1,177
At 31 January 25	1,472	1,472

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 February 25	608,959	608,959
Additions	188,249	188,249
At 31 January 26	797,208	797,208
Net book value
At 31 January 26	797,208	797,208
At 31 January 25	608,959	608,959

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	46,026	36,739
Accrued liabilities and deferred income	1,115	950
Total	47,141	37,689

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	136,190	94,831
Total	136,190	94,831