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Registered number: 06310037
1st Avenue Properties Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
1st Avenue Properties Limited
Contents
Contents

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

Page 1
1st Avenue Properties Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06310037

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,301,791 |  | 2,302,238
|  |  | 2,301,791 |  | 2,302,238
CURRENT ASSETS
Debtors | 5 | 1,410,733 |  | 1,409,612 |
Cash at bank and in hand |  | - |  | 199 |
|  | 1,410,733 |  | 1,409,811 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,557,590 ) |  | (1,606,272 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (146,857 ) |  | (196,461 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,154,934 |  | 2,105,777
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (158,576 ) |  | (158,638 )
NET ASSETS |  |  | 1,996,358 |  | 1,947,139
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,995,358 |  | 1,946,139
SHAREHOLDERS' FUNDS |  |  | 1,996,358 |  | 1,947,139

Page 1
Page 2
1st Avenue Properties Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mr P M Jordan Director
3 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
1st Avenue Properties Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
1st Avenue Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06310037 . The registered office is Masonic Building, 9 Mill Street, Sutton Coldfield, West Midlands, B72 1TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises rents receivable in respect of property assets held.
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:

Freehold | Held at book value
Plant & Machinery | 20% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
Page 3
Page 4
1st Avenue Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 August 2024 | 2,300,000 | 12,000 | 2,312,000
As at 31 July 2025 | 2,300,000 | 12,000 | 2,312,000
Depreciation
As at 1 August 2024 | - | 9,762 | 9,762
Provided during the period | - | 447 | 447
As at 31 July 2025 | - | 10,209 | 10,209
Net Book Value
As at 31 July 2025 | 2,300,000 | 1,791 | 2,301,791
As at 1 August 2024 | 2,300,000 | 2,238 | 2,302,238

Included within the net book value of land and buildings above is £2,300,000 (2024 - £2,300,000) in respect of freehold land and buildings
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 899,907 |  | 899,907
VAT | 71 |  | -
Amounts owed by group undertakings | 510,755 |  | 509,705
| 1,410,733 |  | 1,409,612

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,017 |  | 12,893
Bank loans and overdrafts | 6 |  | -
Other taxes and social security | 26,800 |  | 61,086
Other creditors | 311,038 |  | 311,038
Accruals and deferred income | 1,275 |  | 1,210
Director's loan account | 1,210,454 |  | 1,220,045
| 1,557,590 |  | 1,606,272

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4
Page 5
1st Avenue Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Related Party Transactions
Within other debtors is an amount of £899,907 (2024: £899,907) due from 3JR Group Ltd, a company under common control.
Within debtors is an amount of £510,755 (2024: £509,705) due from 1st Avenue Holdings Limited, the parent company
Within other creditors is an amount of £311,038 (2024: £311,038) due to PMJ Management Ltd, a company under common control.
9. Ultimate Controlling Party
The company's ultimate controlling party is 1st Avenue Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 5