ACCOUNTS - Final Accounts preparation

Company registration number: 08871132

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2026

	JAMES MARTIN INVESTMENTS LIMITED


JAMES MARTIN INVESTMENTS LIMITED

COMPANY INFORMATION

Directors	Mr L Field
	Mr S Franks


Registered number	08871132


Registered office	7 Lakeside Business Park
	Swan Lane
	Sandhurst
	Berkshire
	GU47 9DN


Accountants	Menzies LLP
	Chartered Accountants
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


JAMES MARTIN INVESTMENTS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


JAMES MARTIN INVESTMENTS LIMITED REGISTERED NUMBER:08871132

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Investment property	4		1,057,847		1,057,847
			1,057,847		1,057,847
Current assets
Cash at bank and in hand		28,627		33,392
		28,627		33,392
Creditors: amounts falling due within one year	5	(2,394)		(3,506)
Net current assets			26,233		29,886
Total assets less current liabilities			1,084,080		1,087,733
Creditors: amounts falling due after more than one year	6		(759,781)		(759,781)
Provisions for liabilities
Deferred tax		(55,978)		(56,672)
			(55,978)		(56,672)
Net assets			268,321		271,280

Capital and reserves
Called up share capital	100	100
Profit and loss account	268,221	271,180
	268,321	271,280

Page 1


JAMES MARTIN INVESTMENTS LIMITED REGISTERED NUMBER:08871132

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 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 income and retained earnings 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 by:

................................................

Mr L Field

Director

Date: 26 October 2026

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

Page 2


JAMES MARTIN INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

James Martin Investments Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

Turnover

Turnover represents rental income receivable from the Company's investment property. Rental income is recognised on a straight-line basis over the period to which it relates, in accordance with the terms of the relevant tenancy or rental agreement. Turnover is states net of value added tax, where applicable.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Investment properties

Investment property is carried at fair value determined annually by the directors. No depreciation is provided. Changes in fair value are recognised in the profit and loss.

3.	Employees
	The company has no employees other than the Directors, who did not receive any remuneration (2025 - £Nil).

Page 3


JAMES MARTIN INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Investment property

		Freehold investment properties
		£
	Valuation
	At 1 February 2025	1,057,847
	At 31 January 2026	1,057,847

The 2026 valuations were made by the director, on an open market value for existing use basis.

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

Corporation tax	-	1,238
Accruals and deferred income	2,394	2,268
	2,394	3,506

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

Bank loans	709,781	709,781
Other creditors	50,000	50,000
	759,781	759,781

The bank loans are secured via a fixed charge over the freehold investment properties.

A director has provided a personal guarantee over the bank loan.

The other creditors balance is entirely made up of interest free loans from the Directors. No repayments are expected to be made within the next 12 months.

Page 4