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COMPANY REGISTRATION NUMBER: 15509597

JWJ Group Ltd

Filleted Unaudited Abridged Financial Statements

28 February 2025

JWJ Group Ltd

Abridged Statement of Financial Position

28 February 2025

| 28 Feb 25
Note | £

Fixed assets

Tangible assets | 4 | 310

Current assets

Debtors | 323
Cash at bank and in hand | 16,939
| --------
| 17,262

Creditors: amounts falling due within one year | 76,545
| --------
Net current liabilities | 59,283
| --------
Total assets less current liabilities | ( 58,973)
| --------
Net liabilities | ( 58,973)
| --------

Capital and reserves

Called up share capital | 2
Profit and loss account | ( 58,975)
| --------
Shareholders deficit | ( 58,973)
| --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the period ending 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

JWJ Group Ltd

Abridged Statement of Financial Position (continued)

28 February 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

Mr S Jenkinson
Director

Company registration number: 15509597

JWJ Group Ltd

Notes to the Abridged Financial Statements

Period from 21 February 2024 to 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Milburn House, 3 Oxford Street, Workington, Cumbria, CA14 2AL.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 33% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4.Tangible assets

| £
Cost |
At 21 February 2024 | –
Additions | 465
| ----
At 28 February 2025 | 465
| ----
Depreciation |
At 21 February 2024 | –
Charge for the period | 155
| ----
At 28 February 2025 | 155
| ----
Carrying amount |
At 28 February 2025 | 310
| ----