Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07444032 2024-04-01 2025-03-31 07444032 2023-04-01 2024-03-31 07444032 2025-03-31 07444032 2024-03-31 07444032 2023-04-01 07444032 c:Director2 2024-04-01 2025-03-31 07444032 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 07444032 d:FreeholdInvestmentProperty 2025-03-31 07444032 d:FreeholdInvestmentProperty 2024-03-31 07444032 d:FreeholdInvestmentProperty 2 2024-04-01 2025-03-31 07444032 d:CurrentFinancialInstruments 2025-03-31 07444032 d:CurrentFinancialInstruments 2024-03-31 07444032 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07444032 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07444032 d:ShareCapital 2025-03-31 07444032 d:ShareCapital 2024-03-31 07444032 d:RevaluationReserve 2025-03-31 07444032 d:RevaluationReserve 2024-03-31 07444032 d:RetainedEarningsAccumulatedLosses 2025-03-31 07444032 d:RetainedEarningsAccumulatedLosses 2024-03-31 07444032 d:OtherDeferredTax 2025-03-31 07444032 d:OtherDeferredTax 2024-03-31 07444032 c:FRS102 2024-04-01 2025-03-31 07444032 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07444032 c:FullAccounts 2024-04-01 2025-03-31 07444032 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07444032 2 2024-04-01 2025-03-31 07444032 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07444032









JORDAN WOOD LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
JORDAN WOOD LIMITED
REGISTERED NUMBER: 07444032

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
9,650,000
9,200,000

Current assets
  

Debtors: amounts falling due within one year
 5 
50,301
46,381

Cash at bank and in hand
  
261,216
745,332

  
311,517
791,713

Creditors: amounts falling due within one year
 6 
(5,729,853)
(5,935,842)

Net current liabilities
  
 
 
(5,418,336)
 
 
(5,144,129)

Total assets less current liabilities
  
4,231,664
4,055,871

Provisions for liabilities
  

Deferred tax
 7 
(338,332)
(332,581)

Net assets
  
3,893,332
3,723,290


Capital and reserves
  

Called up share capital 
  
100
100

Revaluation reserve
  
1,456,822
1,439,570

Profit and loss account
  
2,436,410
2,283,620

  
3,893,332
3,723,290


Page 1

 
JORDAN WOOD LIMITED
REGISTERED NUMBER: 07444032
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 comprehensive income 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 on 20 August 2025.




Mr S F Wood
Director

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

Page 2

 
JORDAN WOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Jordan Wood Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Hanbury Drive, Leytonstone, London, E11 1GA.

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

Revenue

Revenue comprises rents and other income received by the company.

 
2.3

Investment properties

Investment properties are 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 Statement of comprehensive income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
JORDAN WOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

Finance costs

Finance costs are charged to Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.10

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 balance sheet 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 balance sheet 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 balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 4

 
JORDAN WOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Investment properties

£



Valuation


At 1 April 2024
9,200,000


Additions at cost
426,997


Surplus on revaluation
23,003



At 31 March 2025
9,650,000

The 2025 valuations were made by the directors, on an open market value for existing use basis.





If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2025
2024
£
£


Historic cost
7,854,845
7,427,849

Page 5

 
JORDAN WOOD LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
1,750
3,450

Other debtors
41,602
37,770

Prepayments and accrued income
6,949
5,161

50,301
46,381



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
50,255
51,536

Other creditors
5,610,375
5,815,083

Accruals and deferred income
69,223
69,223

5,729,853
5,935,842



7.


Deferred taxation




2025
2024


£

£






At beginning of year
(332,581)
(335,039)


Charged to profit or loss
(5,751)
2,458



At end of year
(338,332)
(332,581)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Unrealised gain on revaluation of investment property
(338,332)
(332,581)


8.


Related party transactions

Included in other creditors is an amount of £1,756,782 (2024 - £1,964,747) owed to a director of the company. During the year interest of £50,000 (2024 - £50,000) was paid on the loan.

Page 6

 
JORDAN WOOD LIMITED
 
 
 Page 7