JACOBY MANAGEMENT LTD


Directors	BOLTON, Paul Reginald
	BOLTON, Susan Ronda


Company Secretary	BOLTON, Susan Ronda


Registered Address	The Milking Parlour Hurst Farm
	Dairy Lane
	Crockham Hill
	TN8 6RA


Registered Number	07476003 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		23,569		26,832
Investments	5		2,066,000		2,049,000
			2,089,569		2,075,832
Current assets
Debtors	7	883		711
Cash at bank and on hand		786,683		675,606
		787,566		676,317
Creditors amounts falling due within one year	8	(63,497)		(85,824)
Net current assets (liabilities)			724,069		590,493
Total assets less current liabilities			2,813,638		2,666,325
Provisions for liabilities			(77,286)		(75,576)
Net assets			2,736,352		2,590,749
Capital and reserves
Called up share capital			120		120
Profit and loss account			2,736,232		2,590,629
Shareholders' funds			2,736,352		2,590,749

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 September 2026, and are signed on its behalf by:

BOLTON, Paul Reginald
Director

BOLTON, Susan Ronda
Director

Registered Company No. 07476003

JACOBY MANAGEMENT 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.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	39,763
	At 31 December 25	39,763
	Depreciation and impairment
	At 01 January 25	12,931
	Charge for year	3,262
	Other adjustments	1
	At 31 December 25	16,194
	Net book value
	At 31 December 25	23,569
	At 31 December 24	26,832

5.	Fixed asset investments
	The Asset investments represent portfolio of renting out properties. The revaluation had been done by online Agent Zoopla as at the end of the year and agreed by the director.

		Total
		£
	Cost or valuation
	At 01 January 25	2,049,000
	Revaluations	17,000
	At 31 December 25	2,066,000
	Net book value
	At 31 December 25	2,066,000
	At 31 December 24	2,049,000

6.	Revaluation of fixed asset investments
	The revaluation £17,000 had been done by online Agent Zoopla as at the end of the year and agreed by the director.

		2025		2024
		£		£
	Investments	2,058,000		2,049,000

7.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	133
Other debtors	883	578
Total	883	711


	There was a small outstanding balance for director overdrawn under other debtor of £670.

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	83,367
Taxation and social security	62,497	1,540
Other creditors	-	317
Accrued liabilities and deferred income	1,000	600
Total	63,497	85,824

9.	Creditors: amounts due after one year

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
BOLTON, Susan Ronda	0	670	0	670
overdrawn
	0	670	0	670


	The director advances balance has been shown under other debtor.

11.	Share capital
	100 unit of £1 Ordinary shares, 10 units of £1 A Ordinary shares and 10 unites of £1 B ordinary shares, called up and fully paid.