REGISTERED NUMBER: 00572633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

J.W. COOK ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Rawlings

R Rawlings

SECRETARY:

M A Rawlings

REGISTERED OFFICE:

43 Queen Victoria Avenue

Brighton

East Sussex

BN3 6XA

REGISTERED NUMBER:

00572633 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

66,245

72,945

Investment property

5

6,875,000

6,190,000

6,941,245

6,262,945

CURRENT ASSETS

Debtors

6

447,680

45,376

Cash at bank

199,788

130,498

647,468

175,874

CREDITORS

Amounts falling due within one year

7

662,074

578,343

NET CURRENT LIABILITIES

(14,606

)

(402,469

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,926,639

5,860,476

CREDITORS

Amounts falling due after more than one year

8

(352,105

)

-

PROVISIONS FOR LIABILITIES

(784,697

)

(684,838

)

NET ASSETS

5,789,837

5,175,638

CAPITAL AND RESERVES

Called up share capital

85,000

85,000

Fair value reserve

4,184,308

3,600,817

Retained earnings

1,520,529

1,489,821

5,789,837

5,175,638

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 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 12 September 2025 and were signed on its behalf by:

M A Rawlings - Director

1.	STATUTORY INFORMATION

J.W. Cook Estates 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 presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the total value of rents and charges receivable during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Integral features

-

5% on cost

Fixtures, fittings and equipment

-

25% on reducing balance

Investment property

Investment properties are shown at their fair value.

Financial instruments

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.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Integral

and

features

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

112,232

16,527

128,759

DEPRECIATION

At 1 April 2024

43,640

12,174

55,814

Charge for year

5,611

1,089

6,700

At 31 March 2025

49,251

13,263

62,514

NET BOOK VALUE

At 31 March 2025

62,981

3,264

66,245

At 31 March 2024

68,592

4,353

72,945

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

6,190,000

Revaluations

685,000

At 31 March 2025

6,875,000

NET BOOK VALUE

At 31 March 2025

6,875,000

At 31 March 2024

6,190,000

If investment properties had not been revalued, they would have been included at the historical cost £194,552 (2024: £194,552).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

400,671

671

Other debtors

47,009

44,705

447,680

45,376

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

40,000

-

Trade creditors

1,102

1,443

Amounts owed to group undertakings

448,393

449,393

Taxation and social security

51,495

30,300

Other creditors

121,084

97,207

662,074

578,343

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

352,105

-

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

40,000

-

Amounts falling due between two and five years:

Bank loans

352,105

-

10.	ULTIMATE PARENT COMPANY

J W Cook Estates Limited is a wholly owned subsidiary of MAR Holdings Limited.

43 Queen Victoria Avenue

Hove

East Sussex

BN3 6XA