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REGISTERED NUMBER: 05091892 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

JOHN CHARLES PROPERTY INVESTMENTS LTD

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

JOHN CHARLES PROPERTY INVESTMENTS LTD

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr G J Bertram

| SECRETARY: | Mr A C Bertram

| REGISTERED OFFICE: | 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

| REGISTERED NUMBER: | 05091892 (England and Wales)

| ACCOUNTANTS: | JLA Accountants

| 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 154,437 |  | 160,347 |  |

CURRENT ASSETS

Stocks | 2,692,830 |  | 4,685,506 |  |

Debtors | 5 | 11,479,315 |  | 9,780,907 |  |

Cash at bank | 25,627 |  | 48,829 |  |

14,197,772 |  | 14,515,242 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,759,170 |  | 12,469,585 |  |

NET CURRENT (LIABILITIES)/ASSETS | (561,398 | ) | 2,045,657 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (406,961 | ) | 2,206,004 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,492,224 |  | 3,397,642 |  |

NET LIABILITIES | (1,899,185 | ) | (1,191,638 | ) |

CAPITAL AND RESERVES

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

Retained earnings | 11 | (1,899,285 | ) | (1,191,738 | ) |

SHAREHOLDERS' FUNDS | (1,899,185 | ) | (1,191,638 | ) |

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

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

The director acknowledges his 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 director and authorised for issue on 11 March 2026 and were signed by:

Mr G J Bertram - Director

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| John Charles Property Investments 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipment | - | 25% on reducing balance

| 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Motor |  | Computer |

| property |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 244,114 |  | 3,200 |  | 17,136 |  | 264,450 |  |

| DEPRECIATION

| At 1 April 2024 | 87,877 |  | 3,200 |  | 13,026 |  | 104,103 |  |

| Charge for year | 4,882 |  | - |  | 1,028 |  | 5,910 |  |

| At 31 March 2025 | 92,759 |  | 3,200 |  | 14,054 |  | 110,013 |  |

| NET BOOK VALUE

| At 31 March 2025 | 151,355 |  | - |  | 3,082 |  | 154,437 |  |

| At 31 March 2024 | 156,237 |  | - |  | 4,110 |  | 160,347 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 4,451,301 |  | 3,013,670 |  |

| Amounts owed by group undertakings | 6,961,504 |  | 6,742,244 |  |

| Other debtors | 47,000 |  | - |  |

| VAT | 19,510 |  | 24,993 |  |

11,479,315 |  | 9,780,907 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 8) | 24,584 |  | 20,444 |  |

| Other loans (see note 8) | 8,082,564 |  | 7,369,105 |  |

| Trade creditors | 2,098,795 |  | 1,942,915 |  |

| Amounts owed to group undertakings | 3,622,160 |  | 1,985,883 |  |

| Social security and other taxes | 2,896 |  | 12,281 |  |

| Other creditors | 36,045 |  | 12,256 |  |

| Accruals and deferred income | 892,126 |  | 1,126,701 |  |

14,759,170 |  | 12,469,585 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 8) | 1,492,224 |  | 3,397,642 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 1,490,034 |  | 3,385,452 |  |

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 14,584 |  | 10,444 |  |

| Bank loans | 10,000 |  | 10,000 |  |

| Other loans | 8,082,564 |  | 7,369,105 |  |

8,107,148 |  | 7,389,549 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 2,190 |  | 10,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 2,190 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 1,490,034 |  | 3,385,452 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 1,502,224 |  | 3,407,642 |  |

| Bank loans are secured against freehold properties and stock held by the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | (1,191,738 | ) |

| Deficit for the year | (707,547 | ) |

| At 31 March 2025 | (1,899,285 | ) |

JOHN CHARLES PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 05091892)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included in debtors due within one year is £866,479 (2024 : £735,291) due from Holtram TLPI Ltd, a company under common control by the director.

| As at the balance sheet date, included in debtors due within one years is £5,878,350 (2023 : £5,827,381) due from GB Contractors, and £190,172 (2024 : £179,572) from GB Property portfolio, businesses operated by the director.

| At the balance sheet date, included in creditors due within one year is £86,051 (2024 : £86,051) due to AFB Property Investment, £1,307,295 (2024 : £1,168,825) due to GB Commercial Limited, and £2,228,814 (2024 : £731,007) due to Gareth Bertram Ltd, and companies under common control by the director.