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REGISTERED NUMBER: 04900745 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

JAGUAR PROPERTY LIMITED

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAGUAR PROPERTY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr R G Wadsworth
Mr P R Herbert
Mr T J Wadsworth



SECRETARY: Mrs M Wadsworth



REGISTERED OFFICE: 201 High Street
Ecclesfield
Sheffield
South Yorkshire
S35 9XB



REGISTERED NUMBER: 04900745 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Lloyds Bank PLC
1 High Street
Sheffield
South Yorkshire
S1 2GA

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,316 1,754

CURRENT ASSETS
Stocks 5 812,500 812,500
Debtors 6 561,562 571,833
Cash at bank 71,164 109,680
1,445,226 1,494,013
CREDITORS
Amounts falling due within one year 7 1,140,382 1,136,886
NET CURRENT ASSETS 304,844 357,127
TOTAL ASSETS LESS CURRENT LIABILITIES 306,160 358,881

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 306,060 358,781
SHAREHOLDERS' FUNDS 306,160 358,881

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

BALANCE SHEET - continued
30 SEPTEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 18 April 2024 and were signed on its behalf by:





Mr R G Wadsworth - Director


JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Jaguar Property Limited 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from property development is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the length of the contract.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor vehicles- 25% reducing balance
Computer equipment- 25% on cost

Stock and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.

Cost includes all purchase and handling costs in bringing stocks to their present location and condition.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provisions are made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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 balance sheet date.


JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 October 2022
and 30 September 2023 12,996
DEPRECIATION
At 1 October 2022 11,242
Charge for year 438
At 30 September 2023 11,680
NET BOOK VALUE
At 30 September 2023 1,316
At 30 September 2022 1,754

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. STOCKS
30.9.23 30.9.22
£    £   
Stock and work in progress 812,500 812,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 36,868 68,841
Amounts owed by group undertakings 361,674 291,429
Other debtors 120,899 173,185
Prepayments and accrued income 42,121 38,378
561,562 571,833

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 186,771 201,398
Trade creditors 58,921 55,216
Amounts owed to group undertakings 775,221 752,323
Social security and other taxes 14,000 21,600
VAT 12,434 7,063
Other creditors 7,790 8,349
Directors' current accounts 79,673 84,673
Accruals and deferred income 5,572 6,264
1,140,382 1,136,886

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank loans 186,771 201,398

Banks loans are secured by a debenture over the whole assets and undertaking of the Company.

JAGUAR PROPERTY LIMITED (REGISTERED NUMBER: 04900745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. CONTINGENT LIABILITIES

An unlimited intercompany composite guarantee by and between the company and Jaguar Estates Investments Limited, Jaguar Residential Limited, Jaguar Estates Limited and Barnes Green Investments Limited. As at 30 September 2023 the balance due to the bank was £186,771 (2022: £201,398).

In addition, an omnibus guarantee set off arrangement is in place across the group comprising Jaguar Estates Investments Limited, Jaguar Estates Limited, Jaguar Residential Limited, Jaguar Property Limited and Barnes Green Investments Limited.

10. RELATED PARTY DISCLOSURES

Entities with control, joint control, or significant influence over the entity

30.9.23 30.9.22
£ £
Amounts due from related party 159,000 83,000
Loans repaid to related party 76,000 72,000

11. PARENT UNDERTAKING

The parent undertaking is Jaguar Estates Investments Limited.

The parent company's registered office address is;

201 High Street
Ecclesfield
Sheffield
S35 9XB