Jamarah Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09277980

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,792		10,344
Investment Properties	5		1,766,001		1,766,001

			1,774,793		1,776,345
CURRENT ASSETS
Debtors	6	6,017		8,035
Cash at bank and in hand		17,751		45,962

		23,768		53,997
Creditors: Amounts Falling Due Within One Year	7	(147,792 )		(217,029 )

NET CURRENT ASSETS (LIABILITIES)			(124,024 )		(163,032 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,650,769		1,613,313

PROVISIONS FOR LIABILITIES
Deferred Taxation			(44,066 )		(44,454 )

NET ASSETS			1,606,703		1,568,859

CAPITAL AND RESERVES
Called up share capital			8,001		8,001
Share premium account			102,291		102,291
Revaluation reserve			231,882		231,882
Profit and Loss Account			1,264,529		1,226,685

SHAREHOLDERS' FUNDS			1,606,703		1,568,859

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Jamarah Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 R P Andrews

Director

27th October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Jamarah Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09277980 . The registered office is 4 Post Office Walk, Hertford, Hertfordshire, SG14 1DL.

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. Significant judgements and estimations

The preparation of financial statements requires management to make judgements, estimates and assumption about the carrying values of assets and liabilites that are not readily apparent from other sources.

The estimates and underlying assumption are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years.

The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Investment properties are valued annually at fair value. Fair value is ascertained through review of comparable market data and rent levels and cash flows for the respective investment property. There is an inevitable degree of judgement involved. Given the property market knowledge and expertise of the directors and within the group, no third party valutation has been considered necessary.

With the exception of the estimate described above, the directors consider that there are no other significant judgements or estimates in the preparation of these financial statements.

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 lease of commercial property and is recognised in line with lease agreements.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15% on reducing balance

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Jamarah Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Jamarah Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2025	62,300

As at 30 April 2026	62,300

Depreciation
As at 1 May 2025	51,956
Provided during the period	1,552

As at 30 April 2026	53,508

Net Book Value
As at 30 April 2026	8,792

As at 1 May 2025	10,344

5. Investment Property

	2026
	£
Fair Value
As at 1 May 2025 and 30 April 2026	1,766,001

Valuation in 2017		230,322
Valuation in 2018		115,569
Valuation in 2019		16,311
Valuation in 2020		(74,278)
Valuation in 2021		(14,173)
Cost		1,492,250

The investment properties were valued on an open market basis on 30 April 2026.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,209	8,035
Other debtors	808	-

	6,017	8,035

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Jamarah Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	40,000	80,000
Other creditors	95,197	114,297
Taxation and social security	12,595	22,732

	147,792	217,029

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