Registration number: 16198989

JLAJ investments SPV Ltd

(Registration number: 16198989)
Statement of Financial Position
31 January 2026

	Note	2026 £
Fixed assets
Investment property	4	320,644
Current assets
Debtors	5	249
Cash at bank and in hand		5,133
		5,382
Creditors: Amounts falling due within one year	6	(101,557)
Net current liabilities		(96,175)
Total assets less current liabilities		224,469
Creditors: Amounts falling due after more than one year	6	(236,302)
Net liabilities		(11,833)
Capital and reserves
Called up share capital		100
Retained earnings		(11,933)
Shareholders' deficit		(11,833)

For the financial period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 October 2026 and signed on its behalf by:
 

JLAJ investments SPV Ltd

(Registration number: 16198989)
Statement of Financial Position
31 January 2026

......................................... C Djevdet Director

JLAJ investments SPV Ltd

Notes to the Unaudited Financial Statements
for the period from 21 January 2025 to 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
38 Goring Road
Worthing
West Sussex
BN12 4AD
England

These financial statements were authorised for issue by the Board on 20 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the future cash flows and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in the financial statements.

JLAJ investments SPV Ltd

Notes to the Unaudited Financial Statements
for the period from 21 January 2025 to 31 January 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rental income in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

The investment property has been measured at fair value which is the open market value of the property. When arising, the fair value adjustment is taken through the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

JLAJ investments SPV Ltd

Notes to the Unaudited Financial Statements
for the period from 21 January 2025 to 31 January 2026

4	Investment properties

	2026 £
Additions	320,644
At 31 January	320,644

Investment properties have been measured at current market value, by the director. When arising, the fair value adjustment is taken through the profit and loss account.

5

Debtors

Current	2026 £
Prepayments	149
Other debtors	100
	249

JLAJ investments SPV Ltd

Notes to the Unaudited Financial Statements
for the period from 21 January 2025 to 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Accruals and deferred income	840
Other creditors	100,717
	101,557

Creditors: amounts falling due after more than one year

	Note	2026 £
Due after one year
Loans and borrowings	7	236,302

7	Loans and borrowings

Non-current loans and borrowings

	2026 £
Bank borrowings	236,302

JLAJ investments SPV Ltd

Notes to the Unaudited Financial Statements
for the period from 21 January 2025 to 31 January 2026

8	Related party transactions

Other transactions with directors

C Djevdet and L Djevdet, directors of the company, are also directors of Enhance Developments JD Ltd and have control of both companies.

During the year the company received on loan account £100,717 from Enhance Developments JD Ltd. At 31 January 2026 the amount outstanding on loan account was £100,717 (2024 - nil).