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REGISTERED NUMBER: 07933788 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

J R Emmott Properties Limited

J R Emmott Properties Limited (Registered number: 07933788)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

J R Emmott Properties Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: J R Emmott





REGISTERED OFFICE: 2 Sherwood Close
Eldwick
Bingley
West Yorkshire
BD16 3EL





REGISTERED NUMBER: 07933788 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

J R Emmott Properties Limited (Registered number: 07933788)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 5 121 161
Investment property 6 370,153 370,153
370,274 370,314

CURRENT ASSETS
Debtors 7 1,744 1,624
Cash at bank 12,017 14,103
13,761 15,727
CREDITORS
Amounts falling due within one year 8 (213,108 ) (215,871 )
NET CURRENT LIABILITIES (199,347 ) (200,144 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

170,927

170,170

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 170,827 170,070
SHAREHOLDERS' FUNDS 170,927 170,170

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

J R Emmott Properties Limited (Registered number: 07933788)

Statement of Financial Position - continued
31 March 2025



The financial statements were approved by the director and authorised for issue on 22 July 2025 and were signed by:





J R Emmott - Director


J R Emmott Properties Limited (Registered number: 07933788)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

J R Emmott Properties 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

J R Emmott Properties Limited (Registered number: 07933788)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 5,080 1,077 385 6,542
DEPRECIATION
At 1 April 2024 5,080 916 385 6,381
Charge for year - 40 - 40
At 31 March 2025 5,080 956 385 6,421
NET BOOK VALUE
At 31 March 2025 - 121 - 121
At 31 March 2024 - 161 - 161

J R Emmott Properties Limited (Registered number: 07933788)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 370,153
NET BOOK VALUE
At 31 March 2025 370,153
At 31 March 2024 370,153

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments 1,744 1,624

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 3,680 1,700
Other creditors 209,428 214,171
213,108 215,871

9. RELATED PARTY DISCLOSURES

J R Emmott
A company in which Mr J Emmott is a director and shareholder.


The directors' loan account balance is £207,884 (2024: £212,912) in credit and is due to Mr J Emmott, this balance is interest free and repayable on demand.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J R Emmott Properties Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J R Emmott Properties Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J R Emmott Properties Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J R Emmott Properties Limited and state those matters that we have agreed to state to the director of J R Emmott Properties Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J R Emmott Properties Limited and its director for our work or for this report.

It is your duty to ensure that J R Emmott Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J R Emmott Properties Limited. You consider that J R Emmott Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J R Emmott Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


22 July 2025