REGISTERED NUMBER: 07901304 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

JJ Heritage Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Jasbir Singh Johal

Mrs Baljit Kaur Johal

REGISTERED OFFICE:

26 Wellfields

Loughton,

Essex

IG10 1NX

REGISTERED NUMBER:

07901304 (England and Wales)

ACCOUNTANTS:

S Kainth & Co Ltd T/A S Kainth & Co

Chartered Accountants & Chartered Tax Adviser

PO Box 78386

London

E4 0HX

FIXED ASSETS

Property, plant and equipment

4

4,346

5,795

Investment property

5

1,115,643

1,115,643

1,119,989

1,121,438

CURRENT ASSETS

Debtors

6

134,000

134,000

Cash at bank and in hand

10,258

24,186

144,258

158,186

CREDITORS

Amounts falling due within one year

7

805,459

795,510

NET CURRENT LIABILITIES

(661,201

)

(637,324

)

TOTAL ASSETS LESS CURRENT LIABILITIES

458,788

484,114

CREDITORS

Amounts falling due after more than one year

8

426,380

426,380

NET ASSETS

32,408

57,734

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

32,407

57,733

SHAREHOLDERS' FUNDS

32,408

57,734

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 October 2026 and were signed on its behalf by:

Mr Jasbir Singh Johal - Director

1.	STATUTORY INFORMATION

JJ Heritage Ltd 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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

18,313

DEPRECIATION

At 1 February 2025

12,518

Charge for year

1,449

At 31 January 2026

13,967

NET BOOK VALUE

At 31 January 2026

4,346

At 31 January 2025

5,795

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

1,115,643

NET BOOK VALUE

At 31 January 2026

1,115,643

At 31 January 2025

1,115,643

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

134,000

134,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

-

4,051

Other creditors

805,459

791,459

805,459

795,510

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

426,380

426,380