Jenico Property Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Jenico Property Ltd for the period 7 April 2025 to 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jenico Property Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Jenico Property Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jenico Property Ltd and state those matters that we have agreed to state to the director of Jenico Property Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jenico Property Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Jenico Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jenico Property Ltd . You consider that Jenico Property Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Jenico Property Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6 October 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Jenico Property Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: SC844308

		30 April 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	1
Cash at bank and in hand		6,810

		6,811
Creditors: Amounts Falling Due Within One Year	5	(9,233 )

NET CURRENT ASSETS (LIABILITIES)			(2,422 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,422 )

NET LIABILITIES			(2,422 )

CAPITAL AND RESERVES
Called up share capital			1
Profit and Loss Account			(2,423 )

SHAREHOLDERS' FUNDS			(2,422)

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Nicol

Director

6 October 2026

The notes on pages 3 to 4 form part of these financial statements.

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Jenico Property Ltd

Notes to the Financial Statements

For the Period 7 April 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

Jenico Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC844308 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeen, AB12 4XX.

The presentation currency of the financial statement is Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The director acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Debtors

	30 April 2026
	£
Due within one year
Director's loan account	1

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Jenico Property Ltd

Notes to the Financial Statements (continued)

For the Period 7 April 2025 to 30 April 2026

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Accruals and deferred income	900
Amounts owed to associates	8,333

	9,233

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 7 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Alistair Nicol	-	1	-	-	1

The above loan is unsecured, interest free and repayable on demand.

7. Related Party Transactions

Jenico Services Limited is a company under control of the director.

During the year, Jenico Services Limited paid expenses on behalf of the company of £8,333. As at 30 April 2026, the company owed a balance of £8,333 to Jenico Services Limited in respect of these expenses.

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