Company registration number 12781137 (England and Wales)
JWOOD INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
JWOOD INVESTMENTS LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
JWOOD INVESTMENTS LTD
COMPANY INFORMATION
- 1 -
Director
Mr J Wood
Company number
12781137
Registered office
75 High Street
Braintree
Essex
CM7 1JX
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
JWOOD INVESTMENTS LTD
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
810,000
500,000
Current assets
Debtors
5
2,484
787
Cash at bank and in hand
163,332
145,082
165,816
145,869
Creditors: amounts falling due within one year
6
(110,984)
(8,668)
Net current assets
54,832
137,201
Total assets less current liabilities
864,832
637,201
Provisions for liabilities
(136,719)
(81,183)
Net assets
728,113
556,018
Capital and reserves
Called up share capital
1
1
Revaluation reserve
410,158
243,549
Profit and loss reserves
317,954
312,468
Total equity
728,113
556,018
JWOOD INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 3 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 November 2025
Mr J Wood
Director
Company registration number 12781137 (England and Wales)
JWOOD INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

JWood Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 75 High Street, Braintree, Essex, CM7 1JX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rental services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JWOOD INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
JWOOD INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
4
Investment property
2025
£
Fair value
At 1 August 2024
500,000
Additions
87,854
Revaluations
222,146
At 31 July 2025
810,000

Investment property comprises 2 properties made up of 2 flats, 2 shops and 1 residential property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 July 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,484
787
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7
-
0
Taxation and social security
4,379
-
0
Other creditors
106,598
8,668
110,984
8,668
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The company loaned money from another company that is owned and controlled by the director of JWood Investments Limited. The loan is repayable on demand and no interest has been charged.

2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
100,415
-
JWOOD INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
7
Related party transactions
(Continued)
- 7 -
2025-07-31 2024-08-01 false false false 14 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J Wood 12781137 2024-08-01 2025-07-31 12781137 bus:Director1 2024-08-01 2025-07-31 12781137 bus:RegisteredOffice 2024-08-01 2025-07-31 12781137 2025-07-31 12781137 2024-07-31 12781137 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 12781137 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 12781137 core:CurrentFinancialInstruments 2025-07-31 12781137 core:CurrentFinancialInstruments 2024-07-31 12781137 core:ShareCapital 2025-07-31 12781137 core:ShareCapital 2024-07-31 12781137 core:RevaluationReserve 2025-07-31 12781137 core:RevaluationReserve 2024-07-31 12781137 core:RetainedEarningsAccumulatedLosses 2025-07-31 12781137 core:RetainedEarningsAccumulatedLosses 2024-07-31 12781137 2023-08-01 2024-07-31 12781137 2024-07-31 12781137 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-07-31 12781137 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12781137 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12781137 bus:FRS102 2024-08-01 2025-07-31 12781137 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12781137 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP