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REGISTERED NUMBER: 11976011 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

J D Restoration (SW) Ltd

J D Restoration (SW) Ltd (Registered number: 11976011)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 5

J D Restoration (SW) Ltd (Registered number: 11976011)

BALANCE SHEET

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 50,000 |  | 69,163 |  |

Current assets

Stocks | - |  | 5,150 |  |

Debtors | 5 | 800 |  | 90 |  |

Cash at bank | 604 |  | - |  |

1,404 |  | 5,240 |  |

Creditors

Amounts falling due within one year | 6 | 30,704 |  | 48,032 |  |

Net current liabilities | (29,300 | ) | (42,792 | ) |

Total assets less current liabilities | 20,700 |  | 26,371 |  |

Creditors

Amounts falling due after more than one year | 7 | 8,039 |  | 8,052 |  |

Net assets | 12,661 |  | 18,319 |  |

Capital and reserves

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 12,660 |  | 18,318 |  |

Shareholders' funds | 12,661 |  | 18,319 |  |

J D Restoration (SW) Ltd (Registered number: 11976011)

BALANCE SHEET - continued

28 February 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 4 December 2025 and were signed by:

Mr J C Smith - Director

J D Restoration (SW) Ltd (Registered number: 11976011)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 28 February 2025

1. | STATUTORY INFORMATION

| J D Restoration (SW) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 11976011

| Registered office: | Southdown Marina

| Southdown Quay

| Millbrook

| PL10 1HG

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 recognised by the reference to the stage of restoration of the classic car or camper van, inline with the contract agreed. The stage of completion of the contract is measured by comparing the costs incurred on the restoration, to the total estimated contract costs.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Long leasehold | - | Not depreciated

| Plant and machinery | - | 15% on reducing balance

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

J D Restoration (SW) Ltd (Registered number: 11976011)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Long |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| Cost

| At 1 March 2024 | 50,000 |  | 30,639 |  | 80,639 |  |

| Disposals | - |  | (30,639 | ) | (30,639 | ) |

| At 28 February 2025 | 50,000 |  | - |  | 50,000 |  |

| Depreciation

| At 1 March 2024 | - |  | 11,476 |  | 11,476 |  |

| Eliminated on disposal | - |  | (11,476 | ) | (11,476 | ) |

| At 28 February 2025 | - |  | - |  | - |  |

| Net book value

| At 28 February 2025 | 50,000 |  | - |  | 50,000 |  |

| At 29 February 2024 | 50,000 |  | 19,163 |  | 69,163 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 800 |  | - |  |

| Other debtors | - |  | 90 |  |

800 |  | 90 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,760 |  | 2,746 |  |

| Other creditors | 27,944 |  | 45,286 |  |

30,704 |  | 48,032 |  |

J D Restoration (SW) Ltd (Registered number: 11976011)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 8,039 |  | 8,052 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary share | £1 | 1 |  | 1 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed £27,224 to Mr J C Smith the director of the company. This amount is unsecured, interest free and carries no fixed term of repayment.

| During the year rent of £7,200 was received from Blaster Master (SW) Ltd.

| Mr J C Smith is also a director of Blaster Master (SW) Ltd.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J C Smith.