REGISTERED NUMBER: 01970558 (England and Wales)

Financial Statements for the Period 1 April 2025 to 31 August 2026

for

J. Janeiro (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

L M Yolland

J D Yolland

SECRETARY:

L M Yolland

REGISTERED OFFICE:

28 Eliot Drive

Marlow

Buckinghamshire

SL7 1TU

REGISTERED NUMBER:

01970558 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Investment property

4

-

425,000

CURRENT ASSETS

Debtors

5

586

148

Cash at bank

446,654

47,061

447,240

47,209

CREDITORS

Amounts falling due within one year

6

50,719

3,137

NET CURRENT ASSETS

396,521

44,072

TOTAL ASSETS LESS CURRENT LIABILITIES

396,521

469,072

PROVISIONS FOR LIABILITIES

7

-

63,351

NET ASSETS

396,521

405,721

CAPITAL AND RESERVES

Called up share capital

8

100

100

Other reserves

-

270,073

Retained earnings

396,421

135,548

SHAREHOLDERS' FUNDS

396,521

405,721

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

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

J D Yolland - Director

1.	STATUTORY INFORMATION

J. Janeiro (UK) 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.

Turnover

The company derives its principal investment income from the renting out of investment property.

Rental income from investment property is accounted for on a straight line basis over the term of the rental agreement.

Supplementary income is derived from the amounts receivable from public relations services as they are provided.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Deferred tax is provided on this aggregate surplus or deficit at the rate expected to apply when the property is sold.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Cost or valuation at 31 August 2026 is represented by:

Investment Property

£

Initial Cost 1988 91,576

Valuation up to 2017 233,424

Valuation in 2018 25,000

Valuation in 2019 -

Valuation in 2020 -

Valuation in 2021 38,000

Valuation in 2022 19,000

Valuation in 2023 11,000

Valuation in 2024 4,000

Valuation in 2025 3,000

Reversal of Valuation on Disposal in 2026 (333,424)

Disposal of Cost in 2026 (91,576)

______

NIL

______

The Investment Property was valued on an open market basis on 31 August 2026 by the director.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.3.25

£

£

Other debtors

586

148

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.3.25

£

£

Taxation and social security

43,588

2,174

Other creditors

7,131

963

50,719

3,137

7.	PROVISIONS FOR LIABILITIES

31.8.26

31.3.25

£

£

Deferred tax

Other timing differences

-

63,351

Deferred

tax

£

Balance at 1 April 2025

63,351

Sale of property

(63,351

)

Balance at 31 August 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES