Jeloto Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05402312 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

JELOTO INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J L G Ross

Mrs S J Ross

SECRETARY:

Mrs S J Ross

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

05402312 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

-

Investments

5

6

Investment property

6

2,754,500

3,612,500

2,754,506

3,612,506

CURRENT ASSETS

Debtors

7

2,018,035

1,948,175

Cash at bank

1,667,313

521,233

3,685,348

2,469,408

CREDITORS

Amounts falling due within one year

8

686,096

473,349

NET CURRENT ASSETS

2,999,252

1,996,059

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,753,758

5,608,565

PROVISIONS FOR LIABILITIES

9

3,660

7,107

NET ASSETS

5,750,098

5,601,458

CAPITAL AND RESERVES

Called up share capital

10

200

Share premium

650

302

Other reserves

(198

)

(198

)

Non distributable reserves

99,281

294,601

Retained earnings

5,650,165

5,306,553

SHAREHOLDERS' FUNDS

5,750,098

5,601,458

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 October 2026 and were signed on its behalf by:

Mr J L G Ross - Director

1.	STATUTORY INFORMATION

Jeloto 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.

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

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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on Cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

16,843

DEPRECIATION

At 1 April 2025

and 31 March 2026

16,843

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 April 2025

and 31 March 2026

6

NET BOOK VALUE

At 31 March 2026

6

At 31 March 2025

6

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

3,612,500

Disposals

(786,985

)

Revaluations

(71,015

)

At 31 March 2026

2,754,500

NET BOOK VALUE

At 31 March 2026

2,754,500

At 31 March 2025

3,612,500

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

(9,667

)

Valuation in 2019

(29,045

)

Valuation in 2021

32,293

Valuation in 2022

86,769

Valuation in 2023

(176,750

)

Valuation in 2024

77,500

Valuation in 2025

172,500

Valuation in 2026

(71,015

)

Cost

2,671,915

2,754,500

7.

DEBTORS

31.3.26

31.3.25

£

Amounts falling due within one year:

Trade debtors

11,784

12,593

Other debtors

-

2,250

Prepayments and accrued income

6,251

8,332

18,035

23,175

Amounts falling due after more than one year:

Other investments

2,000,000

1,925,000

Aggregate amounts

2,018,035

1,948,175

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

126,796

101,954

Other creditors

217,943

27,180

Other loans

242,101

Directors' current accounts

44,207

36,823

Accruals and deferred income

52,949

60,491

Accrued expenses

2,100

4,800

686,096

473,349

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

3,660

7,107

Deferred

tax

£

Balance at 1 April 2025

7,107

Provided during year

(3,447

)

Balance at 31 March 2026

3,660

10.	CALLED UP SHARE CAPITAL

Allotted, issued and
fully paid:

Number:

Class:

Nominal
Value

31.03.26
£

31.03.25
£

1

A Ordinary

£1

1

B Ordinary

£1

1

66

C Ordinary

£1

66

D
Ordinary

£1

66

E Ordinary

£1

66

1

F Ordinary

1p

0.01

1

G
Ordinary

1p

0.01

1

H
Ordinary

1p

0.01

1

I Ordinary

1p

0.01

1

J Ordinary

1p

0.01

-

1

K Ordinary

1p

0.01

-

1

L Ordinary

1p

0.01

-

1

M
Ordinary

1p

0.01

-

200.08

200.04

Allotted and issued

Number:

Class:

Nominal
Value

31.03.26
£

31.03.24
5
£

1

I Ordinary

1p

0.01

The following shares were issued during the year:

1 J Ordinary share of 1p for cash of £87

1 K Ordinary share of 1p for cash of £87

1 L Ordinary share of 1p for cash of £87

1 M Ordinary share of 1p for cash of £87

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in creditors due within one year is £44,207 (2025: £36,823) due and payable to the directors. The amounts is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J L G Ross.