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REGISTERED NUMBER: 02379467 (England and Wales)

JACKSON (INTERNATIONAL) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

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 |

JACKSON (INTERNATIONAL) LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | W J Jackson

| N N Jackman-Smith

| REGISTERED OFFICE: | West Lodge

| Rainbow Street

| Leominster

| Herefordshire

| HR6 8DQ

| REGISTERED NUMBER: | 02379467 (England and Wales)

| ACCOUNTANTS: | Davies Edwards & Co

| Chartered Certified Accountants

| West Lodge

| Rainbow Street

| Leominster

| Herefordshire

| HR6 8DQ

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 38,169 |  | 340 |  |

Investment property | 6 | 151,999 |  | - |  |

190,168 |  | 340 |  |

CURRENT ASSETS

Debtors | 7 | 17,871 |  | 6,824 |  |

Investments | 8 | 2,340 |  | - |  |

Cash at bank | 29,391 |  | - |  |

49,602 |  | 6,824 |  |

CREDITORS

Amounts falling due within one year | 9 | 285,260 |  | 60,482 |  |

NET CURRENT LIABILITIES | (235,658 | ) | (53,658 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (45,490 | ) | (53,318 | ) |

PROVISIONS FOR LIABILITIES | 1,337 |  | 65 |  |

NET LIABILITIES | (46,827 | ) | (53,383 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 3,340 |  | 1,000 |  |

Non-distributable reserve | 11 | 3,107 |  | - |  |

Retained earnings | 11 | (53,274 | ) | (54,383 | ) |

SHAREHOLDERS' FUNDS | (46,827 | ) | (53,383 | ) |

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.

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

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 2 October 2025 and were signed on its behalf by:

W J Jackson - Director

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Jackson (International) Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Restructuring fees have been fully amortised in the current year.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Office and computer equipment | - | 33% on cost and 20% on reducing balance

| 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.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - NIL ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 8,401 |  |

| At 31 March 2025 | 8,401 |  |

| AMORTISATION

| Charge for year | 8,401 |  |

| At 31 March 2025 | 8,401 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Office |

| and |

| Freehold |  | computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | - |  | 2,635 |  | 2,635 |  |

| Additions | 36,964 |  | 1,399 |  | 38,363 |  |

| At 31 March 2025 | 36,964 |  | 4,034 |  | 40,998 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 2,295 |  | 2,295 |  |

| Charge for year | - |  | 534 |  | 534 |  |

| At 31 March 2025 | - |  | 2,829 |  | 2,829 |  |

| NET BOOK VALUE

| At 31 March 2025 | 36,964 |  | 1,205 |  | 38,169 |  |

| At 31 March 2024 | - |  | 340 |  | 340 |  |

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 147,857 |  |

| Revaluations | 4,142 |  |

| At 31 March 2025 | 151,999 |  |

| NET BOOK VALUE

| At 31 March 2025 | 151,999 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 4,142 |  |

| Cost | 147,857 |  |

151,999 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 147,857 |  | - |  |

| Investment property was valued on an open market basis on 4 September 2025 by the directors .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,800 |  | - |  |

| Directors' current accounts | 6,683 |  | 6,679 |  |

| Prepayments | 6,388 |  | 145 |  |

17,871 |  | 6,824 |  |

8. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Investment in subsidiaries | 2,340 |  | - |  |

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 9,208 |  |

| Trade creditors | 5,576 |  | 189 |  |

| Loans to related companies | 270,391 |  | 45,693 |  |

| Tax | 2,119 |  | 4,417 |  |

| Social security and other taxes | 1,579 |  | - |  |

| Pension | 185 |  | - |  |

| VAT | 4,231 |  | 225 |  |

| Directors' current accounts | 312 |  | - |  |

| Accruals and deferred income | 867 |  | 750 |  |

285,260 |  | 60,482 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| 1,755 | Ordinary A | £1 | 1,755 |  | - |  |

| 585 | Ordinary B | £1 | 585 |  | - |  |

3,340 |  | 1,000 |  |

| The following shares were issued during the year for cash at par :

| 1,755 Ordinary A shares of £1

| 585 Ordinary B shares of £1

11. | RESERVES

| Retained |  | Non-distributable |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2024 | (54,383 | ) | - |  | (54,383 | ) |

| Profit for the year | 4,216 |  | 4,216 |  |

| Transfer | (3,107 | ) | 3,107 |  | - |  |

| At 31 March 2025 | (53,274 | ) | 3,107 |  | (50,167 | ) |

JACKSON (INTERNATIONAL) LTD (REGISTERED NUMBER: 02379467)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| W J Jackson

| Balance outstanding at start of year | 6,679 |  | (4,006 | ) |

| Amounts advanced | 316 |  | 10,685 |  |

| Amounts repaid | (312 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,683 |  | 6,679 |  |

13. | RELATED PARTY DISCLOSURES

| Jackson (International) Ltd is the parent of Jackson Property Group which consists of Jackson Property (Leominster) Ltd (wholly owned), Jackson Property (Hereford) Ltd (wholly owned) and Jackson Property (Lettings & Management) Ltd (90% holding).

| W J Jackson and N N Jackman-Smith are both directors of all of the subsidiaries within the group of companies.

| This company has traded with those concerns during this financial year as follows:

| Goods and services to: |  | £ |  |

| Jackson Property (Hereford) Ltd |  | 48,000 |  |

| Jackson Property (Lettings & Management) Ltd |  | 48,000 |  |

| Jackson Property (Leominster) Ltd |  | 48,000 |  |

| Rents received from: |  | £ |  |

| Jackson Property (Lettings & Management) Ltd |  | 3,300 |  |

| Jackson Property (Leominster) Ltd |  | 3,900 |  |

| Balance of intercompany loans due to: |  | £ |  |

| Jackson Property (Hereford) Ltd |  | 144,946 |  |

| Jackson Property (Lettings & Management) Ltd |  | 123,136 |  |

| Jackson Property (Leominster) Ltd |  | 2,309 |  |