S J DEVELOPMENTS (WIGAN) LIMITED


Director	JOHNSON, Scott Graham


Registered Address	76 Factory Street West
	Atherton
	Manchester
	M46 0EF


Registered Number	12446614 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	31 Jul 2025		29 Feb 2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		2,001,591		1,428,745
			2,001,591		1,428,745
Current assets
Debtors		12,000		-
Cash at bank and in hand		154,157		113,226
		166,157		113,226
			166,157		113,226
			2,167,748		1,541,971
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			100		100
Profit and loss account			222,708		80,934
			222,808		81,034
Liabilities
Creditors amounts falling due within one year	4		45,180		17,071
Creditors amounts falling due after one year	5		1,899,760		1,443,866
			2,167,748		1,541,971

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 April 2026, and are signed on its behalf by:

JOHNSON, Scott Graham
Director
Registered Company No. 12446614

S J DEVELOPMENTS (WIGAN) LIMITED

Notes to the Financial Statements
for the period ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 March 24	1,428,745	1,428,745
Additions	572,846	572,846
At 31 July 25	2,001,591	2,001,591
Net book value
At 31 July 25	2,001,591	2,001,591
At 29 February 24	1,428,745	1,428,745

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	43,680	15,571
Accrued liabilities and deferred income	1,500	1,500
Total	45,180	17,071

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	578,967	695,987
Other creditors	1,320,793	747,879
Total	1,899,760	1,443,866