IRIS Accounts Production v25.4.12.37 J Z Machinery UK Ltd 10175396 director 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10175396 2024-08-31 10175396 2025-08-31 10175396 2024-09-01 2025-08-31 10175396 2023-08-31 10175396 2023-09-01 2024-08-31 10175396 2024-08-31 10175396 1 2024-09-01 2025-08-31 10175396 ns15:EnglandWales 2024-09-01 2025-08-31 10175396 ns14:PoundSterling 2024-09-01 2025-08-31 10175396 ns10:Director1 2024-09-01 2025-08-31 10175396 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10175396 ns10:SmallEntities 2024-09-01 2025-08-31 10175396 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 10175396 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 10175396 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10175396 ns10:FullAccounts 2024-09-01 2025-08-31 10175396 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 10175396 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 10175396 ns10:RegisteredOffice 2024-09-01 2025-08-31 10175396 ns5:CurrentFinancialInstruments 2025-08-31 10175396 ns5:CurrentFinancialInstruments 2024-08-31 10175396 ns5:ShareCapital 2025-08-31 10175396 ns5:ShareCapital 2024-08-31 10175396 ns5:RevaluationReserve 2025-08-31 10175396 ns5:RevaluationReserve 2024-08-31 10175396 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 10175396 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 10175396 ns5:FurnitureFittings 2024-09-01 2025-08-31 10175396 ns5:ComputerEquipment 2024-09-01 2025-08-31 10175396 ns5:FurnitureFittings 2024-08-31 10175396 ns5:ComputerEquipment 2024-08-31 10175396 ns5:FurnitureFittings 2025-08-31 10175396 ns5:ComputerEquipment 2025-08-31 10175396 ns5:FurnitureFittings 2024-08-31 10175396 ns5:ComputerEquipment 2024-08-31 10175396 ns5:CostValuation 2024-08-31 10175396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 10175396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 10175396 ns5:DeferredTaxation 2024-09-01 2025-08-31 10175396 ns5:DeferredTaxation 2025-08-31 10175396 ns10:OrdinaryShareClass1 2025-08-31 10175396 ns10:OrdinaryShareClass2 2025-08-31 10175396 ns5:RevaluationReserve 2024-08-31 10175396 ns10:Director1 1 2024-08-31 10175396 ns10:Director1 1 2023-08-31 10175396 ns10:Director1 1 2024-09-01 2025-08-31 10175396 ns10:Director1 1 2023-09-01 2024-08-31 10175396 ns10:Director1 1 2025-08-31 10175396 ns10:Director1 1 2024-08-31

REGISTERED NUMBER: 10175396 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| J Z Property Investment Ltd |

| J Z Property Investment Ltd (Registered number: 10175396) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 10 |

| J Z Property Investment Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Mrs Y Zhan

| REGISTERED OFFICE: | Unit 6

| First Floor Victoria Mansions

| 32-35 Hall Street

| Birmingham

| West Midlands

| B18 6BS

| REGISTERED NUMBER: | 10175396 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| J Z Property Investment Ltd (Registered number: 10175396) |

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 17,518 |  | 21,897 |  |

Investments | 5 | 99 |  | 99 |  |

Investment property | 6 | 3,009,275 |  | 3,009,275 |  |

3,026,892 |  | 3,031,271 |  |

CURRENT ASSETS

Stocks | 245,000 |  | 245,000 |  |

Debtors | 7 | 1,710,585 |  | 3,144,055 |  |

Cash at bank | 19,697 |  | 504,623 |  |

1,975,282 |  | 3,893,678 |  |

CREDITORS

Amounts falling due within one year | 8 | (32,495 | ) | (2,042,934 | ) |

NET CURRENT ASSETS | 1,942,787 |  | 1,850,744 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,969,679 |  | 4,882,015 |  |

PROVISIONS FOR LIABILITIES | 9 | (89,172 | ) | - |  |

NET ASSETS | 4,880,507 |  | 4,882,015 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Revaluation reserve | 11 | 61,055 |  | 61,055 |  |

Retained earnings | 4,819,352 |  | 4,820,860 |  |

SHAREHOLDERS' FUNDS | 4,880,507 |  | 4,882,015 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| J Z Property Investment Ltd (Registered number: 10175396) |

Balance Sheet - continued

31 August 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 January 2026 and were signed by:

Mrs Y Zhan - Director

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| J Z Property Investment Ltd 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 as modified by the revaluation of certain assets.

| There are no material departures from the standard.

| Turnover

| The turnover represents rent received from its tenants during the year.

| 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 | - | 20% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 34,345 |  | 1,981 |  | 36,326 |  |

| DEPRECIATION

| At 1 September 2024 | 12,448 |  | 1,981 |  | 14,429 |  |

| Charge for year | 4,379 |  | - |  | 4,379 |  |

| At 31 August 2025 | 16,827 |  | 1,981 |  | 18,808 |  |

| NET BOOK VALUE

| At 31 August 2025 | 17,518 |  | - |  | 17,518 |  |

| At 31 August 2024 | 21,897 |  | - |  | 21,897 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 99 |  |

| NET BOOK VALUE

| At 31 August 2025 | 99 |  |

| At 31 August 2024 | 99 |  |

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | INVESTMENT PROPERTY

| Total |  |

| £ |  |

| FAIR VALUE |  |

| Cost at 1 September 2024 |  |  | 2,948,220 |  |

| Valuation |  |  | 61,055 |  |

| At 31 August 2025 |  |  | 3,009,275 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

|  | 2,948,221 |  |  | 2,948,221 |  |

| Investment property was valued on an open market basis by the director on 31 August 2025 and this valuation has been included in these financial statements.

| Cost or valuation at 31 August 2025 is represented by:

£ |

| Valuation in 2023 | 61,055 |  |

| Cost | 2,948,220 |  |

3,009,275 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 9,027 |  |

| Other debtors | 1,710,585 |  | 3,135,028 |  |

1,710,585 |  | 3,144,055 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 444 |  | 2,031,354 |  |

| Taxation and social security | - |  | 3,231 |  |

| Other creditors | 32,051 |  | 8,349 |  |

32,495 |  | 2,042,934 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 89,172 |  | - |  |

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Charge to Profit and Loss Account during year | 89,172 |  |

| Balance at 31 August 2025 | 89,172 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

| 99 | Ordinary A | £1 | 99 |  | 99 |  |

100 |  | 100 |  |

| The Ordinary shares of £1 each and "A" Ordinary shares of £1 each rank pari passu in all respects except for the purpose of declaring dividends.

11. | RESERVES

| Revaluation

| reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 61,055 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| Mrs Y Zhan

| Balance outstanding at start of year | 1,416,902 |  | (38,121 | ) |

| Amounts advanced | - |  | 1,490,416 |  |

| Amounts repaid | (1,444,105 | ) | (35,393 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (27,203 | ) | 1,416,902 |  |

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

13. | RELATED PARTY DISCLOSURES

| Apex Investment (Water Street) Limited

| A company of which the director of this company is a director and a shareholder.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 24,512 |  |  | 24,512 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as Apex Investment (Water Street) Limited can afford to do so without detriment to its operating and working capital requirements.

| AJ Antique Limited

| A company of which the director and 100% shareholder is the husband of the director of this company.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 22,000 |  |  | 22,000 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as AJ Antique Limited can afford to do so without detriment to its operating and working capital requirements.

| WS Investments Limited

| A company of which the director of this company is a director and shareholder.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 757,023 |  |  | 757,023 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as WS Investments Limited can afford to do so without detriment to its operating and working capital requirements.

| J Z Property Investment Ltd (Registered number: 10175396) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

13. | RELATED PARTY DISCLOSURES - continued

| Apex Investment (St Pauls) Limited

| A company of which the director of this company is a director and a shareholder.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 639,355 |  |  | 639,355 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as Apex Investment (Water Street) Limited can afford to do so without detriment to its operating and working capital requirements.

| W&E Property Limited

| A company of which the director of this company is the sole director and shareholder.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 144,162 |  |  | 144,162 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as W&E Property Limited can afford to do so without detriment to its operating and working capital requirements.

| WLZ Investments Limited

| A company of which the director of this company is the sole director and shareholder.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due by related party at the balance sheet date |  | 122,211 |  |  | 123,135 |  |

| The amount due is unsecured and has no specific terms regarding payment of interest. The amount due is payable on demand but the director has given her assurance that the amount payable will not be demanded until such time as WLZ Investments Limited can afford to do so without detriment to its operating and working capital requirements.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

J Z Property Investment Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Z Property Investment Ltd for the year ended 31 August 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J Z Property Investment Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J Z Property Investment Ltd and state those matters that we have agreed to state to the director of J Z Property Investment Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Z Property Investment Ltd and its director for our work or for this report.

It is your duty to ensure that J Z Property Investment Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Z Property Investment Ltd. You consider that J Z Property Investment Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J Z Property Investment Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

29 January 2026