17 April 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity 0 false true xbrli:pure xbrli:shares iso4217:GBP 15654950 2024-04-17 2025-06-30 15654950 2025-06-30 15654950 core:WithinOneYear 2025-06-30 15654950 core:AfterOneYear 2025-06-30 15654950 core:ShareCapital 2025-06-30 15654950 core:RetainedEarningsAccumulatedLosses 2025-06-30 15654950 bus:Director1 2024-04-17 2025-06-30 15654950 bus:RegisteredOffice 2024-04-17 2025-06-30 15654950 core:AdditionsToInvestments 2025-06-30 15654950 core:CostValuation 2025-06-30 15654950 1 2024-04-17 2025-06-30 15654950 countries:EnglandWales 2024-04-17 2025-06-30 15654950 bus:AuditExemptWithAccountantsReport 2024-04-17 2025-06-30 15654950 bus:PrivateLimitedCompanyLtd 2024-04-17 2025-06-30 15654950 bus:SmallEntities 2024-04-17 2025-06-30 15654950 bus:FullAccounts 2024-04-17 2025-06-30
Company registration number:
15654950
JW Investment Holdings Ltd
Unaudited Filleted Financial Statements for the period ended
30 June 2025
JW Investment Holdings Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of JW Investment Holdings Ltd
Period ended
30 June 2025
As described on the statement of financial position, the Board of Directors of
JW Investment Holdings Ltd
are responsible for the preparation of the
financial statements
for the period ended
30 June 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
WN Accountancy Limited
3 Mason Street
Horwich
Bolton
BL6 5QP
United Kingdom
JW Investment Holdings Ltd
Statement of Financial Position
30 June 2025

|  | 30 Jun 2025
--- | --- | ---
| Note | £
Fixed assets |  |  |
Investments | 5 | 680,021 |
Current assets |  |  |
Debtors | 6 | 19,750 |
Cash at bank and in hand |  | 215,570 |
|  | 235,320 |
Creditors: amounts falling due within one year | 7 | (149,017 | )
Net current assets |  | 86,303 |
Total assets less current liabilities |  | 766,324 |
Creditors: amounts falling due after more than one year | 8 | (17,705 | )
Net assets |  | 748,619 |
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | 748,519 |
Shareholders funds |  | 748,619 |

For the period ending
30 June 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 financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
7 January 2026
, and are signed on behalf of the board by:

J Wood
Director

Company registration number:
15654950
JW Investment Holdings Ltd
Notes to the Financial Statements
Period ended
30 June 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
3 Mason Street
,
Horwich
,
Bolton
,
BL6 5QP
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the period was nil.

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 17 April 2024 | - |
Additions | 680,021 |
At 30 June 2025 | 680,021 |
Impairment |  |
At 17 April 2024 and 30 June 2025 | - |
Carrying amount |  |
At 30 June 2025 | 680,021 |

## 6 Debtors

| 30 Jun 2025
--- | ---
| £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 19,750 |

## 7 Creditors: amounts falling due within one year

| 30 Jun 2025
--- | ---
| £
Taxation and social security | 14,413 |
Other creditors | 134,604 |
| 149,017 |

## 8 Creditors: amounts falling due after more than one year

| 30 Jun 2025
--- | ---
| £
Other creditors | 17,705 |