JADI LIVING LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 12129910

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	7		458,414		458,414

			458,414		458,414
CURRENT ASSETS
Debtors	8	1,864		2,451
Cash at bank and in hand		28,787		12,969

		30,651		15,420
Creditors: Amounts Falling Due Within One Year	9	(282,004 )		(287,711 )

NET CURRENT ASSETS (LIABILITIES)			(251,353 )		(272,291 )

TOTAL ASSETS LESS CURRENT LIABILITIES			207,061		186,123

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(15,427 )		(15,427 )

NET ASSETS			191,634		170,696

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			191,534		170,596

SHAREHOLDERS' FUNDS			191,634		170,696

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JADI LIVING LTD

Statement of Financial Position (continued)

As At 31 July 2026

For the year ending 31 July 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 Income Statement.

On behalf of the board

S P James Director	I N Diener Director
15 October 2026

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

1. General Information

JADI LIVING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12129910 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are initially measured at cost. It is amortised to the income statement over its estimated economic life of 5 years.

2.5. 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

20% on cost

2.6. 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 income statement.

2.7. 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.

3. Average Number of Employees

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

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JADI LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

4. Tax on Profit

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	19.0%	19.0%	4,911	11,808
Deferred Tax
Deferred taxation			-	(10,732 )


Total tax charge for the period			4,911	1,076

	2026	2025
	£	£
Profit before tax	25,849	15,783

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	4,875	11,808
Expenses not deductible for tax purposes	36	-
Short term timing differences	-	(10,732 )

Total tax charge for the period	4,911	1,076

5. Intangible Assets

	Other
	£
Cost
As at 1 August 2025	21,952

As at 31 July 2026	21,952

Amortisation
As at 1 August 2025	21,952

As at 31 July 2026	21,952

Net Book Value
As at 31 July 2026	-

As at 1 August 2025	-

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JADI LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

6. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2025	328

As at 31 July 2026	328

Depreciation
As at 1 August 2025	328

As at 31 July 2026	328

Net Book Value
As at 31 July 2026	-

As at 1 August 2025	-

7. Investment Property

	2026
	£
Fair Value
As at 1 August 2025 and 31 July 2026	458,414

Fair value at 31 July 2026 is represented by:

	£
Valuation in 2024	61,706
Cost	396,708
	458,414

The directors assessed the fair value of the investment property as at 31st July 2026 based upon market evidence of comparable properties.

8. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,864	2,451

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	277,093	275,903
Taxation and social security	4,911	11,808

	282,004	287,711

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JADI LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	15,427	15,427

11. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

12. Reserves

	Income Statement
	£
As at 1 August 2025	170,596
Profit for the year and total comprehensive income	20,938

As at 31 July 2026	191,534

Reserves include £46,280 which is not distributable. This relates to the unrealised revaluationof aninvestment property less the deferred tax effects.

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