Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12037009 2023-04-01 2024-03-31 12037009 2022-04-01 2023-03-31 12037009 2024-03-31 12037009 2023-03-31 12037009 c:CompanySecretary1 2023-04-01 2024-03-31 12037009 c:Director1 2023-04-01 2024-03-31 12037009 c:Director2 2023-04-01 2024-03-31 12037009 c:RegisteredOffice 2023-04-01 2024-03-31 12037009 d:FurnitureFittings 2023-04-01 2024-03-31 12037009 d:FurnitureFittings 2024-03-31 12037009 d:FurnitureFittings 2023-03-31 12037009 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12037009 d:FreeholdInvestmentProperty 2024-03-31 12037009 d:FreeholdInvestmentProperty 2023-03-31 12037009 d:FreeholdInvestmentProperty 2 2023-04-01 2024-03-31 12037009 d:CurrentFinancialInstruments 2024-03-31 12037009 d:CurrentFinancialInstruments 2023-03-31 12037009 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12037009 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12037009 d:ShareCapital 2024-03-31 12037009 d:ShareCapital 2023-03-31 12037009 d:RetainedEarningsAccumulatedLosses 2024-03-31 12037009 d:RetainedEarningsAccumulatedLosses 2023-03-31 12037009 c:FRS102 2023-04-01 2024-03-31 12037009 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12037009 c:FullAccounts 2023-04-01 2024-03-31 12037009 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12037009 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 12037009







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


JDPW INVESTMENTS LTD






































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JDPW INVESTMENTS LTD
 


 
COMPANY INFORMATION


Directors
D J Williams 
P J Williams 




Company secretary
D J Williams



Registered number
12037009



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

Surrey

TW18 4BP




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


JDPW INVESTMENTS LTD
 



CONTENTS



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


 


JDPW INVESTMENTS LTD
REGISTERED NUMBER:12037009



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,249
1,666

Investment property
 5 
7,598,871
6,790,221

  
7,600,120
6,791,887

Current assets
  

Debtors: amounts falling due within one year
 6 
6,236
7,205

Cash at bank and in hand
  
482,333
847,110

  
488,569
854,315

Creditors: amounts falling due within one year
 7 
(1,234,890)
(1,716,635)

Net current liabilities
  
 
 
(746,321)
 
 
(862,320)

Total assets less current liabilities
  
6,853,799
5,929,567

Provisions for liabilities
  

Deferred tax
  
(196,445)
-

  
 
 
(196,445)
 
 
-

Net assets
  
6,657,354
5,929,567


Capital and reserves
  

Called up share capital 
  
6,001,000
6,001,000

Profit and loss account
  
656,354
(71,433)

  
6,657,354
5,929,567


Page 1

 


JDPW INVESTMENTS LTD
REGISTERED NUMBER:12037009


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


D J Williams
Director
Date: 16 November 2024

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

Page 2

 


JDPW INVESTMENTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

JDPW Investments Ltd is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given on the company information page of these financial statements. The company has no principal place of business. 
The financial statements are presented in sterling which is the functional and presentational currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is generated through the provision of rental services and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


JDPW INVESTMENTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.7

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


JDPW INVESTMENTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2023
2,497



At 31 March 2024

2,497



Depreciation


At 1 April 2023
831


Charge for the year on owned assets
417



At 31 March 2024

1,248



Net book value



At 31 March 2024
1,249



At 31 March 2023
1,666


5.


Investment property


Freehold investment property

£



Valuation


At 1 April 2023
6,790,221


Surplus on revaluation
808,650



At 31 March 2024
7,598,871

The 2024 valuations were made by the Directors, on an open market value for existing use basis.




Page 5

 


JDPW INVESTMENTS LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Trade debtors
534
-

Prepayments and accrued income
5,702
7,205

6,236
7,205



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
4,620

Corporation tax
20,164
-

Other creditors
1,201,085
1,699,935

Accruals and deferred income
13,641
12,080

1,234,890
1,716,635


 
Page 6