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J.W.A. Developments Limited
Unaudited Financial Statements
For the Period 1 July 2022 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10799282
31 March 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,923 3,497
2,923 3,497
CURRENT ASSETS
Stocks 5 1,385,199 1,912,128
Debtors 6 2,242 7,358
Cash at bank and in hand 435,413 345,657
1,822,854 2,265,143
Creditors: Amounts Falling Due Within One Year 7 (197,837 ) (53,565 )
NET CURRENT ASSETS (LIABILITIES) 1,625,017 2,211,578
TOTAL ASSETS LESS CURRENT LIABILITIES 1,627,940 2,215,075
Creditors: Amounts Falling Due After More Than One Year 8 (671,182 ) (2,153,991 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (555 ) -
NET ASSETS 956,203 61,084
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 956,103 60,984
SHAREHOLDERS' FUNDS 956,203 61,084
Page 1
Page 2
For the period ending 31 March 2023 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 J G Lloyd
Director
20 December 2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
J.W.A. Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10799282 . The registered office is C/O Revel Accountants Ltd, Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover relates to property sales and is recognised upon the legal completion or uncondtional exchange of contracts.
2.3. 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:
Plant & Machinery 25% straight line
Site office and facilities 10% straight line
2.4. Stocks and Work in Progress
Work in progress represents the cost incurred to date in respect of land and property purchases, development expenditure and all associated costs where the property is unsold at the year end.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Interest payable
Interest is payable on Directors' loans at a rate of up to 20%, at the discretion of the board of directors, and is reported as 'Other interest payable' in the profit and loss account in the accounting period in which the interest becomes payable.
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2022: 2)
2 2
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Page 4
4. Tangible Assets
Plant & Machinery Site office and facilities Total
£ £ £
Cost
As at 1 July 2022 7,604 4,850 12,454
As at 31 March 2023 7,604 4,850 12,454
Depreciation
As at 1 July 2022 7,502 1,455 8,957
Provided during the period 89 485 574
As at 31 March 2023 7,591 1,940 9,531
Net Book Value
As at 31 March 2023 13 2,910 2,923
As at 1 July 2022 102 3,395 3,497
5. Stocks
31 March 2023 30 June 2022
£ £
Stock - properties under development 1,385,199 1,912,128
1,385,199 1,912,128
6. Debtors
31 March 2023 30 June 2022
£ £
Due within one year
Trade debtors - 180
Other debtors 2,242 7,178
2,242 7,358
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 30 June 2022
£ £
Trade creditors 662 662
Other creditors 3,749 2,727
Taxation and social security 193,426 50,176
197,837 53,565
Included within Other creditors above are unsecured loans from the directors of £1,827 (2022 - £1,827 ). These loans are interest free and repayable on demand. 
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8. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 30 June 2022
£ £
Other creditors 671,182 2,153,991
671,182 2,153,991
Included above are unsecured long term loans from the directors of £671,182 (2022 - £2,153,991). These loans are repayable one year and one day from the balance sheet date. Interest is chargeable at a rate of up to 20% per annum on loan balances, at the discretion of the directors. Interest charged on the loan is reported as 'Other interest payable' in the profit and loss account in the year in which it is credited to the directors' loan accounts.
9. Share Capital
31 March 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
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