REGISTERED NUMBER: 10724360 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Jackson Development Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N S Jackson

Mrs A C Jackson

REGISTERED OFFICE:

6 Harvest Place

Wargrave

Reading

Berkshire

RG10 8AQ

REGISTERED NUMBER:

10724360 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

71,758

446

Investments

5

1

1

71,759

447

CURRENT ASSETS

Stocks

25,468

25,000

Debtors

6

70,424

50

Cash at bank

430,090

743,808

525,982

768,858

CREDITORS

Amounts falling due within one year

7

(24,450

)

(159,768

)

NET CURRENT ASSETS

501,532

609,090

TOTAL ASSETS LESS CURRENT LIABILITIES

573,291

609,537

CREDITORS

Amounts falling due after more than one year

8

(1,643

)

-

PROVISIONS FOR LIABILITIES

(17,939

)

(111

)

NET ASSETS

553,709

609,426

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

553,609

609,326

553,709

609,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 January 2026 and were signed on its behalf by:

Mr N S Jackson - Director

Mrs A C Jackson - Director

1.	STATUTORY INFORMATION

Jackson Development Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

The turnover shown in the profit and loss account represents the value of all services delivered during the year, at the selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations to the customer.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Joint arrangement

Joint arrangements which are not entities entered into with third parties for the development of properties are accounted for by recognising the proportionate share of income, costs and profits attributable to the company based on the contractual agreement. Funds received from third parties towards joint arrangements (which are not debt instruments) for projects which are in the course of development at the balance sheet date are deducted from the company's stock of property development costs to reflect the company's net cost of property development costs incurred. Funding provided to third parties towards joint arrangements for projects which are in the course of development at the balance sheet date are included in the company's stock of property development costs.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

8,566

Additions

95,501

At 30 April 2025

104,067

DEPRECIATION

At 1 May 2024

8,120

Charge for year

24,189

At 30 April 2025

32,309

NET BOOK VALUE

At 30 April 2025

71,758

At 30 April 2024

446

5.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1 May 2024

and 30 April 2025

1

NET BOOK VALUE

At 30 April 2025

1

At 30 April 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

70,424

50

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

6,341

-

Taxation and social security

14,379

140,606

Other creditors

3,730

19,162

24,450

159,768

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

1,643

-

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr N S Jackson.