Registration number: 03565099

J & D Properties Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

J & D Properties Limited

Company Information

Directors

Mr John Howard Perry Mr Nicholas John Perry Mr Simon Christopher Perry Mr David John Graves

Company secretary

Mr John Howard Perry

Registered office

Sheerdrop Penshurst Road Bidborough Tunbridge Wells Kent TN3 0XJ

Accountants

Charter Tax Consulting Limited 8th Floor 1 Southampton Street London WC2R 0LR

J & D Properties Limited

(Registration number: 03565099)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	12,820	-
Current assets
Stocks	5	103,374	146,539
Debtors	6	166,969	277,405
Cash at bank and in hand		1,824,776	1,864,814
		2,095,119	2,288,758
Creditors: Amounts falling due within one year	7	(22,445)	(262,826)
Net current assets		2,072,674	2,025,932
Net assets		2,085,494	2,025,932
Capital and reserves
Called up share capital		626,698	626,698
Retained earnings		1,458,796	1,399,234
Shareholders' funds		2,085,494	2,025,932

J & D Properties Limited

(Registration number: 03565099)
Balance Sheet as at 31 March 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 December 2025 and signed on its behalf by:
 

Mr John Howard Perry Company secretary and director

Mr David John Graves Director

J & D Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Sheerdrop Penshurst Road
Bidborough
Tunbridge Wells
Kent
TN3 0XJ
England

These financial statements were authorised for issue by the Board on 24 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of land and property in the ordinary course of the company’s activities. Turnover is shown net of value added
tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

J & D Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives.

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance

Stocks

Work in progress is valued at the lower of cost and net realisable value. Net realisable value is based on selling price less estimated costs of completion and selling costs. Costs include all direct costs and an appropriate proportion of fixed and variable overheads.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

J & D Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
Additions	16,025	16,025
At 31 March 2025	16,025	16,025
Depreciation
Charge for the year	3,205	3,205
At 31 March 2025	3,205	3,205
Carrying amount
At 31 March 2025	12,820	12,820

5

Stocks

	2025 £	2024 £
Work in progress	103,374	146,539

J & D Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Prepayments	5,857	283
John Perry Discretionary Settlement 2017	7,380	7,500
Wheelers Yard Management Company	6,595	2,048
Phoenix Yard	-	4,223
Ballards Cottage	385	-
Clackett Wood	260	-
Four Winds Farm	20,237	3,500
Panfile (Developments No.2) Limited	-	140,160
Accrued income - Panfile (Developments No.2) Limited	-	60,301
Panfile Limited	120,707	-
Corporation tax	-	53,257
VAT Control account	-	748
D Graves - Directors Loan Account	5,548	5,385
	166,969	277,405

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	290	-
Panfile (Developments No.2) Limited - Interest	-	197,406
Accruals	4,200	64,968
CIS Creditor	939	-
Corporation tax & VAT	16,564	-
JH Perry - Directors Loan Account	452	452
	22,445	262,826