REGISTERED NUMBER: 11789615 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

JWK HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Kitton

REGISTERED OFFICE:

171b Congleton Road

Biddulph

Stoke-On-Trent

ST8 6QJ

REGISTERED NUMBER:

11789615 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Investment property

4

195,000

180,000

CURRENT ASSETS

Cash at bank

2,043

1,508

CREDITORS

Amounts falling due within one year

5

53,213

53,953

NET CURRENT LIABILITIES

(51,170

)

(52,445

)

TOTAL ASSETS LESS CURRENT LIABILITIES

143,830

127,555

CREDITORS

Amounts falling due after more than one year

6

(118,500

)

(118,500

)

PROVISIONS FOR LIABILITIES

8

(6,102

)

(3,252

)

NET ASSETS

19,228

5,803

CAPITAL AND RESERVES

Called up share capital

9

1

1

Fair value reserve

10

26,016

13,866

Retained earnings

10

(6,789

)

(8,064

)

SHAREHOLDERS' FUNDS

19,228

5,803

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 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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

J Kitton - Director

1.	STATUTORY INFORMATION

JWK Holdings 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.

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 Profit & Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

180,000

Revaluations

15,000

At 31 January 2025

195,000

NET BOOK VALUE

At 31 January 2025

195,000

At 31 January 2024

180,000

Fair value at 31 January 2025 is represented by:

£

Valuation in 2022

6,984

Valuation in 2023

5,000

Valuation in 2024

5,134

Valuation in 2025

15,000

Cost

162,882

195,000

Investment properties have been revalued by the directors based on currently available market data.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

52,853

53,833

Accrued expenses

360

120

53,213

53,953

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 7)

118,500

118,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

118,500

118,500

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

118,500

118,500

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,102

3,252

Deferred

tax

£

Balance at 1 February 2024

3,252

Provided during year

2,850

Balance at 31 January 2025

6,102

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 February 2024

(8,064

)

13,866

5,802

Profit for the year

13,425

13,425

Fair value transfer

(15,000

)

15,000

-

Deferred tax transfer

2,850

(2,850

)

-

At 31 January 2025

(6,789

)

26,016

19,227

11.	ULTIMATE CONTROLLING PARTY

Mr J Kitton, a director, controls the company by virtue of holding 100% of the issued share capital.