REGISTERED NUMBER: 00643219 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

J.D.F. PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J S Fisher

Mr M L Fisher

Mrs S M Goldberg

SECRETARY:

Mrs S M Goldberg

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

00643219 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Investments

4

682,377

-

Investment property

5

840,000

840,000

1,522,377

840,000

CURRENT ASSETS

Debtors

6

311,292

290,200

Cash at bank

531,509

1,382,083

842,801

1,672,283

CREDITORS

Amounts falling due within one year

7

(761

)

(37,723

)

NET CURRENT ASSETS

842,040

1,634,560

TOTAL ASSETS LESS CURRENT LIABILITIES

2,364,417

2,474,560

PROVISIONS FOR LIABILITIES

8

(50,870

)

(50,870

)

NET ASSETS

2,313,547

2,423,690

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserves

10

704,753

704,753

Retained earnings

1,608,694

1,718,837

SHAREHOLDERS' FUNDS

2,313,547

2,423,690

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 August 2026 and were signed on its behalf by:

Mr J S Fisher - Director

1.	STATUTORY INFORMATION

J.D.F. Properties 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.

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 rent received, excluding value added tax.

Investment property

Investment property is shown at the market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

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 4 (2025 - 4 ) .

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

Additions

650,267

Disposals

(9,632

)

Revaluations

41,742

At 31 March 2026

682,377

NET BOOK VALUE

At 31 March 2026

682,377

Cost or valuation at 31 March 2026 is represented by:

Listed

investments

£

Valuation in 0

41,742

Cost

640,635

682,377

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

840,000

NET BOOK VALUE

At 31 March 2026

840,000

At 31 March 2025

840,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2017

863,943

Valuation in 2018

280,000

Valuation in 2023

(298,320

)

Valuation in 2025

(90,000

)

Cost

84,377

840,000

Directors have confirmed that the recent valuation of the investment property is in accordance with the current market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

304,737

283,709

Other debtors

6,555

6,491

311,292

290,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

361

361

Taxation and social security

400

37,362

761

37,723

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

50,870

50,870

Deferred

tax

£

Balance at 1 April 2025

50,870

Balance at 31 March 2026

50,870

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserves

£

At 1 April 2025

and 31 March 2026

704,753

11.	RELATED PARTY DISCLOSURES

Included under debtors amounts owed from group undertakings are the following balances:

Shop & Office Properties Limited - £165,727 (2025: £163,880)

Colbourne Properties Limited - £111,330 (2025: £92,150)

Portsea Properties Limited - £27,680 (2025: £27,680)

12.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Shop & Office Properties Limited, a company incorporated and registered in England and Wales.

The ultimate controlling party is Shop & Office Properties Employee Benefit Trust, a trust registered in England and Wales.