REGISTERED NUMBER: 09008832 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Jet Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Taylor

S Taylor

J E Taylor

E L Taylor

REGISTERED OFFICE:

9 Great Chesterford Court

London Road

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

09008832 (England and Wales)

ACCOUNTANTS:

HSA & Co

Chartered Accountants

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

FIXED ASSETS

Investments

4

160

52,660

Investment property

5

12,080,667

9,513,132

12,080,827

9,565,792

CURRENT ASSETS

Stocks

3,192,428

5,237,972

Debtors

6

4,316,978

2,801,249

Investments

7

8,121,564

15,363,059

Cash at bank

59,124

134,007

15,690,094

23,536,287

CREDITORS

Amounts falling due within one year

8

408,854

331,807

NET CURRENT ASSETS

15,281,240

23,204,480

TOTAL ASSETS LESS CURRENT LIABILITIES

27,362,067

32,770,272

CREDITORS

Amounts falling due after more than one year

9

26,416,968

32,037,605

NET ASSETS

945,099

732,667

CAPITAL AND RESERVES

Called up share capital

11

100

100

Fair value reserve

12

326,272

148,363

Retained earnings

618,727

584,204

SHAREHOLDERS' FUNDS

945,099

732,667

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 21 September 2026 and were signed on its behalf by:

S Taylor - Director

1.	STATUTORY INFORMATION

Jet Investments Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of development property is recognised on unconditional exchange of contracts.

Revenue from the rendering of services is only recognised when the outcome of a transaction can be estimated reliably and is then recognised according to the stage of completion of the transaction at the end of the reporting period.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date and changes in fair value are recognised in profit or loss.

In order to ascertain the fair value at each reporting date, investment properties have been valued using an open market valuation on a freehold basis subject to the existing tenancies. Revaluations are conducted annually by the directors.

Revenue from operating leases is recognised on a straight-line basis over the lease term. The aggregate cost of any lease incentives provided is recognised as a reduction to the revenue recognised on a straight-line basis.

Stocks

Work in progress is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes purchase price, stamp duty land tax, legal fees and other costs attributable to the acquisition of development property, and costs directly incurred in construction or conversion of the property to its finished state ready for sale.

Financial instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classed as basic financial instruments and are initially measured at transaction price.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term deposits with an original maturity date of three months or less.

Loans and borrowings are classified as basic financial instruments and are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument, unless exempt from such treatment.

Investments that are publicly traded are initially measured at transaction price. Subsequently they are measured at fair value with changes in fair value recognised the profit or loss. Other investments are recognised at cost less impairment.

Revenue from interest bearing investments is recognised on an accrual basis. Revenue from dividends is recognised when the the right to receive payment is established.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

160

160

Loans to undertakings in which the company has a participating interest

-

52,500

160

52,660

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

160

NET BOOK VALUE

At 31 March 2026

160

At 31 March 2025

160

Loans to

associates

£

At 1 April 2025

52,500

New in year

20,000

Other movement

(72,500

)

At 31 March 2026

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

9,513,132

Additions

2,345,000

Revaluations

222,535

At 31 March 2026

12,080,667

NET BOOK VALUE

At 31 March 2026

12,080,667

At 31 March 2025

9,513,132

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

(310,000

)

Valuation in 2025

222,535

Cost

12,168,132

12,080,667

Investment property was valued on an open market basis on 31 March 2026 by the directors .

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

4,286

2,376

Amounts owed by group undertakings

3,750,000

2,265,835

Other debtors

555,352

375,213

4,309,638

2,643,424

Amounts falling due after more than one year:

Other debtors

7,340

157,825

Aggregate amounts

4,316,978

2,801,249

Deferred tax asset

2026

2025

£

£

Tax losses carried forward

116,096

207,279

Other timing differences

(108,756

)

(49,454

)

7,340

157,825

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

8,121,564

15,363,059

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

180,853

62,639

Amounts owed to group undertakings

192,951

199,044

Taxation and social security

1,891

43,855

Other creditors

33,159

26,269

408,854

331,807

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

26,416,968

32,037,605

10.	DEFERRED TAX

£

Balance at 1 April 2025

(157,825

)

Charge to Income Statement during year

150,485

Balance at 31 March 2026

(7,340

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Fair

value

reserve

£

At 1 April 2025

148,363

Fair value transfer

177,909

At 31 March 2026

326,272

13.	RELATED PARTY DISCLOSURES

During the year the company had an interest free loan from its controlling party. The total owed by the company at the year end was £26,416,968 (2025: £32,037,605).

During the year the company made interest free loans to other companies under the same control. The total owed to the company at the year end was £494,749 (2025: £276,806).

14.	ULTIMATE CONTROLLING PARTY

The controlling party is S Taylor.