JCD Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03136888 (England and Wales)

JCD INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J N Borkhatria

C N Borkhatria

SECRETARY:

C Borkhatria

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

03136888 (England and Wales)

ACCOUNTANTS:

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Investment property

4

495,240

525,000

CURRENT ASSETS

Debtors

5

95,062

64,512

Cash at bank

54,408

58,872

149,470

123,384

CREDITORS

Amounts falling due within one year

6

8,108

5,325

NET CURRENT ASSETS

141,362

118,059

TOTAL ASSETS LESS CURRENT
LIABILITIES

636,602

643,059

PROVISIONS FOR LIABILITIES

44,282

-

NET ASSETS

592,320

643,059

CAPITAL AND RESERVES

Called up share capital

7

3

Revaluation reserve

8

297,722

327,482

Other reserves

8

20,390

Retained earnings

8

274,205

295,184

SHAREHOLDERS' FUNDS

592,320

643,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 4 September 2026 and were signed on its behalf by:

J N Borkhatria - Director

1.	STATUTORY INFORMATION

JCD 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.

Turnover

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

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.

Although the Companies Act require the systematic annual depreciation of fixed assets, the directors believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

Cash at bank and in hand

Cash at bank and in hand is represented by cash in hand and deposits held with financial institutions repayable without penalty or a notice of not less than 24 hour's.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

525,000

Impairments

(29,760

)

At 31 December 2025

495,240

NET BOOK VALUE

At 31 December 2025

495,240

At 31 December 2024

525,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,823

Amounts owed by participating interests

30,039

Other debtors

60,200

29,650

95,062

64,512

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

5,468

2,925

Other creditors

2,640

2,400

8,108

5,325

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

3

Ordinary shares

£1

3

8.

RESERVES

Retained

Revaluation

Other

earnings

reserve

reserves

Totals

£

At 1 January 2025

295,184

327,482

20,390

643,056

Deficit for the year

(20,979

)

(20,979

)

Revaluation during the year

-

(29,760

)

-

(29,760

)

At 31 December 2025

274,205

297,722

20,390

592,317

9.	RELATED PARTY DISCLOSURES

Debtors include an amount owed from Prime Care (UK) Ltd amounting to £30,039 (2024: £30,039). This amount is unsecured, interest-free and repayable on demand.

Debtors include an amount owed from Mrs M Borkhatria amounting to £60,200 (2024: £29,650). This amount is unsecured, interest-free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are J N Borkhatria and C N Borkhatria.