REGISTERED NUMBER: 07984256 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JWS Property Developments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P L Waring

Mrs J A Paton

REGISTERED OFFICE:

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

REGISTERED NUMBER:

07984256 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

533

-

Investments

5

1

1

Investment property

6

302,307

302,307

302,841

302,308

CURRENT ASSETS

Debtors

7

148,867

146,544

Cash at bank

25,143

30,264

174,010

176,808

CREDITORS

Amounts falling due within one year

8

207,858

228,853

NET CURRENT LIABILITIES

(33,848

)

(52,045

)

TOTAL ASSETS LESS CURRENT LIABILITIES

268,993

250,263

CREDITORS

Amounts falling due after more than one year

9

(3,401

)

(10,767

)

PROVISIONS FOR LIABILITIES

(116

)

-

NET ASSETS

265,476

239,496

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

265,366

239,386

SHAREHOLDERS' FUNDS

265,476

239,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mr P L Waring - Director

1.	STATUTORY INFORMATION

JWS Property Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is shown at the fair value at the year end. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

796

At 31 March 2025

796

DEPRECIATION

Charge for year

263

At 31 March 2025

263

NET BOOK VALUE

At 31 March 2025

533

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

The Company's investments at the balance sheet date include investment in 100% ordinary share capital of M L (Wooler) Ltd.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

302,307

NET BOOK VALUE

At 31 March 2025

302,307

At 31 March 2024

302,307

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

146,391

146,391

Directors' loan accounts

2,476

-

VAT

-

153

148,867

146,544

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,798

6,798

Trade creditors

-

1

Tax

5,780

2,220

VAT

446

-

Other creditors

89,407

89,407

Other loans

104,527

129,527

Accrued expenses

900

900

207,858

228,853

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

3,401

6,798

Bank loans - 2-5 years

-

3,969

3,401

10,767

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

10,199

17,565

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from Yorkshire Bank PLC.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs J A Paton

Balance outstanding at start of year

-

-

Amounts advanced

2,476

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,476

-

12.	RELATED PARTY DISCLOSURES

Entities under common control owed £146,391 (2024 - £146,391) to the company at the year end.

The company owed £89,407 (2024 - £89,407) to entities under common control at the year end.