REGISTERED NUMBER: 06051374 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

JAW Estates Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N Armstrong

SECRETARY:

A E Armstrong

REGISTERED OFFICE:

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

REGISTERED NUMBER:

06051374 (England and Wales)

ACCOUNTANTS:

Douglas Fairless Partnership

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

FIXED ASSETS

Tangible assets

4

117,972

119,485

Investments

5

346,467

346,467

464,439

465,952

CURRENT ASSETS

Debtors

91,113

93,674

Cash at bank

37,663

78,612

128,776

172,286

CREDITORS

Amounts falling due within one year

6,015

6,030

NET CURRENT ASSETS

122,761

166,256

TOTAL ASSETS LESS CURRENT LIABILITIES

587,200

632,208

CREDITORS

Amounts falling due after more than one year

(250,589

)

(254,824

)

PROVISIONS FOR LIABILITIES

(899

)

(944

)

NET ASSETS

335,712

376,440

CAPITAL AND RESERVES

Called up share capital

2

1

Retained earnings

335,710

376,439

SHAREHOLDERS' FUNDS

335,712

376,440

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

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

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

Mrs N Armstrong - Director

1.	STATUTORY INFORMATION

JAW Estates 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.

Turnover

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

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

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2024

and 31 January 2025

131,308

DEPRECIATION

At 1 February 2024

11,823

Charge for year

1,513

At 31 January 2025

13,336

NET BOOK VALUE

At 31 January 2025

117,972

At 31 January 2024

119,485

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 February 2024

and 31 January 2025

346,467

NET BOOK VALUE

At 31 January 2025

346,467

At 31 January 2024

346,467

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.1.25

31.1.24

£

£

Mrs N Armstrong

Balance outstanding at start of year

93,674

(47,518

)

Amounts advanced

124,117

251,736

Amounts repaid

(126,678

)

(110,544

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

91,113

93,674

The loans were unsecured, repayable on demand and 2.5% interest was charged on the average balance of the loan.