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REGISTERED NUMBER: 03765329 (England and Wales)













Unaudited Financial Statements

for the Period

1 January 2024 to 31 March 2025

for

JW'S Investments Limited

JW'S Investments Limited (Registered number: 03765329)






Contents of the Financial Statements
for the Period 1 January 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JW'S Investments Limited

Company Information
for the Period 1 January 2024 to 31 March 2025







DIRECTORS: N D R Jowett
W J Walton





SECRETARY: N D R Jowett





REGISTERED OFFICE: 4 Bowcliffe Grange
Bramham
West Yorkshire
LS23 6UL





REGISTERED NUMBER: 03765329 (England and Wales)





ACCOUNTANTS: Anderson Barrowcliff Limited
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX

JW'S Investments Limited (Registered number: 03765329)

Balance Sheet
31 March 2025

2025 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,525,000

CURRENT ASSETS
Debtors 5 2,592 -
Cash at bank and in hand 849,332 63,222
851,924 63,222
CREDITORS
Amounts falling due within one year 6 210,073 170,492
NET CURRENT ASSETS/(LIABILITIES) 641,851 (107,270 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

641,851

1,417,730

CREDITORS
Amounts falling due after more than one
year

7

-

(167,354

)

PROVISIONS FOR LIABILITIES - (40,000 )
NET ASSETS 641,851 1,210,376

CAPITAL AND RESERVES
Called up share capital 9 4 4
Non-distributable reserve 10 - 40,223
Retained earnings 641,847 1,170,149
SHAREHOLDERS' FUNDS 641,851 1,210,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 5 August 2025 and were signed on its behalf by:





N D R Jowett - Director


JW'S Investments Limited (Registered number: 03765329)

Notes to the Financial Statements
for the Period 1 January 2024 to 31 March 2025

1. STATUTORY INFORMATION

JW'S Investments 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 £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006 with additional disclosures made where required to show a true and fair view. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and on a going concern basis.

The company extended the year end to 31 March 2025, due to the sale of the property occurring in January 2025, and these accounts cover a 15 month period. Therefore, the prior period is not entirely comparable.

Turnover
Turnover represents rents receivable and is measured at the fair value of the consideration received, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold investment property - not provided
Fixtures and equipment - 25% on reducing balance

Tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised as a movement on the Non-distributable reserve with the exception of impairment losses which are recognised in the profit and loss account as per the 'Impairment' section below. Although this is a departure from the requirements of FRS 102 to show fair value adjustments in the profit or loss account, in the opinion of the directors it is necessary for the financial statements to show a true and fair view.

Finance costs
Finance costs which are directly attributable to the property during the development phase are capitalised as part of the cost of the property. Capitalisation ceased when the property became available for use.

JW'S Investments Limited (Registered number: 03765329)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 March 2025

2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method. If an arrangement constitutes a finance transaction it is measured at present value.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Fixtures
investment and
property equipment Totals
£    £    £   
COST
At 1 January 2024 1,525,000 3,182 1,528,182
Disposals (1,525,000 ) (3,182 ) (1,528,182 )
At 31 March 2025 - - -
DEPRECIATION
At 1 January 2024 - 3,182 3,182
Eliminated on disposal - (3,182 ) (3,182 )
At 31 March 2025 - - -
NET BOOK VALUE
At 31 March 2025 - - -
At 31 December 2023 1,525,000 - 1,525,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Other debtors 2,592 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Bank loans and overdrafts - 95,630
Trade creditors - 580
Social security and other taxes 207,823 45,167
Accruals and deferred income 2,250 29,115
210,073 170,492

JW'S Investments Limited (Registered number: 03765329)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2023
£    £   
Bank loans - 167,354

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2023
£    £   
Bank loans - 262,984

The above debts were secured by way of legal mortgages over the company's fixed and current assets.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
4 Ordinary 1 4 4

10. RESERVES
Non-distributable
reserve
£   
At 1 January 2024 40,223
Disposal of revalued property (40,223 )

At 31 March 2025 -