JWT Infrastructures LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC367427

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		31,668		138,979

			31,668		138,979
CURRENT ASSETS
Debtors	5	17,324		-
Cash at bank and in hand		155,357		60,433

		172,681		60,433
Creditors: Amounts Falling Due Within One Year	6	(192,000 )		(47,404 )

NET CURRENT ASSETS (LIABILITIES)			(19,319 )		13,029

TOTAL ASSETS LESS CURRENT LIABILITIES			12,349		152,008

Creditors: Amounts Falling Due After More Than One Year	7		-		(12,231 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			12,349		139,777

REPRESENTED BY:
Equity
Members' other interests
Members' capital		98,347		229,753
Other reserves		(85,998)		(89,976)

			12,349		139,777

TOTAL MEMBERS' INTEREST
Members' other interests			12,349		139,777

			12,349		139,777

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JWT Infrastructures LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

J Thomasson

Designated Member

12/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JWT Infrastructures LLP is a limited liability partnership, incorporated in England & Wales, registered number OC367427 . The Registered Office is C/O Digi Accountancy, Sun House , 2 - 4 Little Peter Street, Manchester, M15 4PS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of Services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% straight line
Fixtures & Fittings	20% straight line

2.4. 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.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2024: NIL)

4. Tangible Assets

	Investment Properties	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	100,000	63,732	6,194	169,926
Additions	-	-	3,414	3,414
Disposals	(100,000 )	-	-	(100,000 )

As at 31 March 2025	-	63,732	9,608	73,340

Depreciation
As at 1 April 2024	-	27,315	3,632	30,947
Provided during the period	-	9,500	1,225	10,725

As at 31 March 2025	-	36,815	4,857	41,672

...CONTINUED

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JWT Infrastructures LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-	26,917	4,751	31,668

As at 1 April 2024	100,000	36,417	2,562	138,979

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,400	-
Other debtors	14,924	-

	17,324	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,645	-
Bank loans and overdrafts	-	34,627
Amounts owed to group undertakings	186,311	9,158
Other creditors	4,044	3,033
Taxation and social security	-	586

	192,000	47,404

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	12,231

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