REGISTERED NUMBER: 10863001 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Judgeland Properties Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

G Mason

SECRETARY:

Mrs H R Mason

REGISTERED OFFICE:

8 The Triangle

North Ferriby

East Yorkshire

HU14 3AT

REGISTERED NUMBER:

10863001 (England and Wales)

ACCOUNTANTS:

Harris Lacey and Swain

Suite 1

The Riverside Building

Hessle

East Yorkshire

HU13 0DZ

The director presents his report with the financial statements of the company for the year ended 31 July 2025.

DIRECTOR

G Mason held office during the whole of the period from 1 August 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G Mason - Director

27 September 2025

TURNOVER

-

-

Administrative expenses

(15,331

)

(16,984

)

(15,331

)

(16,984

)

Other operating income

38,880

37,702

OPERATING PROFIT

23,549

20,718

Interest payable and similar expenses

(20,467

)

(15,123

)

PROFIT BEFORE TAXATION

3,082

5,595

Tax on profit

(586

)

(1,063

)

PROFIT FOR THE FINANCIAL YEAR

2,496

4,532

FIXED ASSETS

Investment property

4

614,000

614,000

CURRENT ASSETS

Cash at bank

5,882

5,146

CREDITORS

Amounts falling due within one year

5

153,573

155,084

NET CURRENT LIABILITIES

(147,691

)

(149,938

)

TOTAL ASSETS LESS CURRENT LIABILITIES

466,309

464,062

CREDITORS

Amounts falling due after more than one year

6

361,689

361,498

NET ASSETS

104,620

102,564

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

104,619

102,563

104,620

102,564

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 27 September 2025 and were signed by:

G Mason - Director

1.	STATUTORY INFORMATION

Judgeland 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.	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.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors, are initially recognised at transaction value and subsequently measured at their settlement value.

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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

614,000

NET BOOK VALUE

At 31 July 2025

614,000

At 31 July 2024

614,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2021

109,171

Valuation in 2022

20,100

Valuation in 2023

(21,000

)

Cost

505,729

614,000

The investment properties are revalued each year. This is done by comparing the market for like for like properties in the area.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,788

1,788

Taxation and social security

586

1,063

Other creditors

151,199

152,233

153,573

155,084

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

361,689

361,498

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

313,488

311,699

Repayable by instalments

Bank loans more 5 yr by instal

42,513

44,111