William James Property Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09085476

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,075		2,075
Investments	5		55		55

			2,130		2,130
CURRENT ASSETS
Debtors	6	259,115		259,079
Investments	7	8,000		8,000
Cash at bank and in hand		12,409		14,371

		279,524		281,450
Creditors: Amounts Falling Due Within One Year	8	(35,788 )		(37,116 )

NET CURRENT ASSETS (LIABILITIES)			243,736		244,334

TOTAL ASSETS LESS CURRENT LIABILITIES			245,866		246,464

NET ASSETS			245,866		246,464

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			245,766		246,364

SHAREHOLDERS' FUNDS			245,866		246,464

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William James Property Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A J O'Reilly

Director

17 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

William James Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09085476 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.4. Investments

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.5. 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

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2024	2,075

As at 31 March 2025	2,075

Net Book Value
As at 31 March 2025	2,075

As at 1 April 2024	2,075

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William James Property Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Listed
	£
Cost
As at 1 April 2024	55

As at 31 March 2025	55

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	55

As at 1 April 2024	55

Investments consists of 25 ordinary shares of £1 each in E5 Living (UK) Limited, 15 ordinary shares of £1 each in E5 Living (Caistor) Limited and 15 ordinary shares of £1 each in E5 Living (WJP) Limited.

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	259,115	259,079

7. Current Asset Investments

	2025	2024
	£	£
Unlisted investments	8,000	8,000

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	430	-
Amounts owed to group undertakings	33,452	35,211
Other creditors	1,906	1,905

	35,788	37,116

9. Related Party Transactions

Related party transaction exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK", not to disclose related party transactions with wholly owned subsidiaries within the group.'

A O'Reilly

The above is the director of the company.

At the balance sheet date, he was owed from the company £240 (2024: £240).

No interest was charged on this loan during the period.

Abode Consultancy Ltd

The above is a related party due to common control.

At the balance sheet date the related party was owed from the company £33,452 (2024: £35,211).

No interest was charged on this loan during the period.

...CONTINUED

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William James Property Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions - continued

E5 Living (UK) Limited

The above is a related party due to the director of the company being a director of the related party.

At the balance sheet date the related party owed the company £36,000 (2024: £36,000).