ACCOUNTS - Final Accounts preparation

Registered number: 11814080

JALUMA PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

JALUMA PROPERTIES LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5

JALUMA PROPERTIES LIMITED

REGISTERED NUMBER: 11814080

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Stocks		4,360,846		4,135,846
Debtors: amounts falling due within one year	5	104,396		128,090
Cash at bank and in hand		1,008,248		1,894,810
		5,473,490		6,158,746
Creditors: amounts falling due within one year	6	(87,104)		(4,301,378)
Net current assets			5,386,386		1,857,367
Total assets less current liabilities			5,386,386		1,857,367
Creditors: amounts falling due after more than one year	7		(1,400,000)		(1,400,000)

Net assets			3,986,386		457,367

Capital and reserves
Called up share capital	1	1
Profit and loss account	3,986,385	457,366
	3,986,386	457,367

Page 1

JALUMA PROPERTIES LIMITED

REGISTERED NUMBER: 11814080

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 October 2026.

P G R Smith

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

JALUMA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Jaluma Properties Limited (the Company) is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is Milestone House, Shallowford Court, Henley in Arden, Warwickshire, B95 5BY.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is the total amount receivable by the company for properties and leases sold during the period and are recognised on completion.

Rental income is recognised on a receivable basis.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

JALUMA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.8

Stocks

Stocks are valued at the lower of cost and realisable value and consist of properties.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Exceptional income

This represents the amounts of loans waived by fellow group members.

Page 4

JALUMA PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Other debtors	104,396	128,090

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	-	3,392,330
Corporation tax	59,584	83,317
Other taxation and social security	10,791	9,246
Other creditors	13,729	813,485
Accruals and deferred income	3,000	3,000
	87,104	4,301,378

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

	Bank loans	1,400,000	1,400,000

The bank loan is secured on certain properties held by the company.

8.	Ultimate parent company

The company is a wholly owned subsidiary of Jaluma Property Holdings Limited, a company registered in England and Wales.

Page 5