Company No: 05167649 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Stocks		6,961,380		7,211,380
Debtors	3	2,590,419		2,083,324
Cash at bank and in hand	4	565,169		228,859
		10,116,968		9,523,563
Creditors: amounts falling due within one year	5	( 240,103)		( 239,450)
Net current assets		9,876,865		9,284,113
Total assets less current liabilities		9,876,865		9,284,113
Net assets		9,876,865		9,284,113
Capital and reserves
Called-up share capital	6	3,900,100		3,900,100
Profit and loss account		5,976,765		5,384,013
Total shareholder's funds		9,876,865		9,284,113

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Javin Property Portfolio Limited (registered number: 05167649) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr Z V Fox Director

27 November 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Javin Property Portfolio Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 46 Redington Road, London, NW3 7RS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, excluding directors	0		0

3. Debtors

	2025		2024
	£		£
Trade debtors	8,325		9,978
Amounts owed by group undertakings	2,414,432		1,970,682
Prepayments	2,967		234
Corporation tax	131,067		55,173
Other taxation and social security	0		13,629
Other debtors	33,628		33,628
	2,590,419		2,083,324

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	565,169		228,859

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	10,632		14,117
Accruals and deferred income	167,009		171,757
Other taxation and social security	28,834		19,948
Other creditors	33,628		33,628
	240,103		239,450

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100
3,900,000 Redeemable preference shares of £ 1.00 each	3,900,000		3,900,000
	3,900,100		3,900,100