Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false false 2024-05-01 The principal activity of the Company during the period was that of letting out investment properties.1 1 true true 14046307 2024-05-01 2025-04-30 14046307 2023-05-01 2024-04-30 14046307 2025-04-30 14046307 2024-04-30 14046307 c:Director1 2024-05-01 2025-04-30 14046307 d:Buildings 2024-05-01 2025-04-30 14046307 d:Buildings 2025-04-30 14046307 d:Buildings 2024-04-30 14046307 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14046307 d:MotorVehicles 2024-05-01 2025-04-30 14046307 d:MotorVehicles 2025-04-30 14046307 d:MotorVehicles 2024-04-30 14046307 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14046307 d:FurnitureFittings 2024-05-01 2025-04-30 14046307 d:FurnitureFittings 2025-04-30 14046307 d:FurnitureFittings 2024-04-30 14046307 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14046307 d:OfficeEquipment 2024-05-01 2025-04-30 14046307 d:OfficeEquipment 2025-04-30 14046307 d:OfficeEquipment 2024-04-30 14046307 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14046307 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 14046307 d:FreeholdInvestmentProperty 2025-04-30 14046307 d:FreeholdInvestmentProperty 2024-04-30 14046307 d:CurrentFinancialInstruments 2025-04-30 14046307 d:CurrentFinancialInstruments 2024-04-30 14046307 d:Non-currentFinancialInstruments 2025-04-30 14046307 d:Non-currentFinancialInstruments 2024-04-30 14046307 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 14046307 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14046307 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 14046307 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 14046307 d:ShareCapital 2025-04-30 14046307 d:ShareCapital 2024-04-30 14046307 d:RetainedEarningsAccumulatedLosses 2025-04-30 14046307 d:RetainedEarningsAccumulatedLosses 2024-04-30 14046307 c:FRS102 2024-05-01 2025-04-30 14046307 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14046307 c:FullAccounts 2024-05-01 2025-04-30 14046307 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14046307 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 14046307 JHW PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
JHW PROPERTIES LIMITED REGISTERED NUMBER: 14046307 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27,451 |  | 7,388
Investment property | 5 |  | 712,119 |  | 712,119
|  |  | 739,570 |  | 719,507
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 582 |  | 1,566 |
Cash at bank and in hand |  | 9,216 |  | 7,607 |
|  | 9,798 |  | 9,173 |
Creditors: amounts falling due within one year |  | (17,433) |  | (21,824) |
Net current liabilities |  |  | (7,635) |  | (12,651)
Total assets less current liabilities |  |  | 731,935 |  | 706,856
Creditors: amounts falling due after more than one year | 7 |  | (685,574) |  | (685,574)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,725) |  | (292) |
|  |  | (5,725) |  | (292)
Net assets |  |  | 40,636 |  | 20,990
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 40,536 |  | 20,890
|  |  | 40,636 |  | 20,990
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JHW PROPERTIES LIMITED REGISTERED NUMBER: 14046307 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr N M E Bloor
Director
Date: 12 November 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
JHW Properties Limited is a private company, limited by shares, registered in England & Wales, registered number 14046307. The registered office address is 11 Merus Court, Meridian Business Park, Leicester, LE19 1RJ. Principal activity The principal activity of the Company during the period was that of the letting of investment properties. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presenational currency is British Pound Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% | Straight line per annum
|  |  |  | Motor vehicles | - | 20% | Straight line per annum
|  |  |  | Fixtures and fittings | - | 20% | Straight line per annum
|  |  |  | Office equipment | - | 25% | Straight line per annum
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and Loss account. Page 4
JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and Loss account.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Profit and Loss account.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transaction price, net of transaction costs, and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Page 5
JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
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JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Property improvements | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 May 2024 | 6,425 | - | 1,789 | 824 | 9,038
| Additions | - | 21,250 | 1,281 | 305 | 22,836
| At 30 April 2025 | 6,425 | 21,250 | 3,070 | 1,129 | 31,874
| Depreciation |  |  |  |  |
| At 1 May 2024 | 1,230 | - | 154 | 266 | 1,650
| Charge for the year | 643 | 1,417 | 436 | 277 | 2,773
| At 30 April 2025 | 1,873 | 1,417 | 590 | 543 | 4,423
| Net book value |  |  |  |  |
| At 30 April 2025 | 4,552 | 19,833 | 2,480 | 586 | 27,451
| At 30 April 2024 | 5,195 | - | 1,635 | 558 | 7,388
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 712,119
| At 30 April 2025 | 712,119
The 2025 valuations were made by the director, on an open market value for existing use basis.
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JHW PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 1,100
| Prepayments and accrued income | 582 | 466
|  | 582 | 1,566
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 685,574 | 685,574
|  | 685,574 | 685,574
8. | Transactions with directors
As at 1 May 2024 the Company owed the director a balance of £8,775. During the year total advances of £8,500 were made to the director and repayments of £10,000 were received from the director,leaving a total balance of £10,275 owed to the director by the Company at the year end. The loans are interest-free and repayable on demand.
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