IRIS Accounts Production v26.1.0.640 08141143 Board of Directors 1.1.25 30.12.25 30.12.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08141143 2024-12-31 08141143 2025-12-30 08141143 2025-01-01 2025-12-30 08141143 2023-12-31 08141143 2024-01-01 2024-12-31 08141143 2024-12-31 08141143 ns14:PoundSterling 2025-01-01 2025-12-30 08141143 ns10:Director1 2025-01-01 2025-12-30 08141143 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-30 08141143 ns10:SmallEntities 2025-01-01 2025-12-30 08141143 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-30 08141143 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-30 08141143 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-30 08141143 ns10:FullAccounts 2025-01-01 2025-12-30 08141143 ns5:CurrentFinancialInstruments 2025-12-30 08141143 ns5:CurrentFinancialInstruments 2024-12-31 08141143 ns5:Non-currentFinancialInstruments 2025-12-30 08141143 ns5:Non-currentFinancialInstruments 2024-12-31 08141143 ns5:ShareCapital 2025-12-30 08141143 ns5:ShareCapital 2024-12-31 08141143 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-12-30 08141143 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 08141143 ns5:RetainedEarningsAccumulatedLosses 2025-12-30 08141143 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 08141143 ns10:RegisteredOffice 2025-01-01 2025-12-30 08141143 ns5:CostValuation 2024-12-31 08141143 ns5:TransfersBetweenInvestmentClassesIncreaseDecreaseInInvestments 2025-12-30 08141143 ns5:CostValuation 2025-12-30 08141143 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-30 08141143 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 08141143 ns5:WithinOneYear 2025-12-30 08141143 ns5:WithinOneYear 2024-12-31 08141143 ns5:BetweenOneFiveYears 2025-12-30 08141143 ns5:BetweenOneFiveYears 2024-12-31 08141143 ns5:AllPeriods 2025-12-30 08141143 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: 08141143

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JANUARY 2025 TO 30 DECEMBER 2025 |

| FOR |

| JFW PROPERTIES LTD |

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Period 1 January 2025 to 30 December 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

BALANCE SHEET

30 December 2025

| 30.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 31,900 |  |

Investment property | 5 | 10,112,000 |  | 14,036,580 |  |

10,112,000 |  | 14,068,480 |  |

CURRENT ASSETS

Debtors | 6 | 254,059 |  | 152,528 |  |

Cash at bank | 1,008,991 |  | 1,578,971 |  |

1,263,050 |  | 1,731,499 |  |

CREDITORS

Amounts falling due within one year | 7 | 327,781 |  | 271,028 |  |

NET CURRENT ASSETS | 935,269 |  | 1,460,471 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,047,269 |  | 15,528,951 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,663,805 | ) | (8,535,212 | ) |

PROVISIONS FOR LIABILITIES | (981,145 | ) | (1,265,335 | ) |

NET ASSETS | 2,402,319 |  | 5,728,404 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Undistributable reserves | 155,615 |  | 3,796,005 |  |

Retained earnings | 2,246,703 |  | 1,932,398 |  |

2,402,319 |  | 5,728,404 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 December 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.

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

BALANCE SHEET - continued

30 December 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 Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr C A Wilson - Director

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

NOTES TO THE FINANCIAL STATEMENTS

for the Period 1 January 2025 to 30 December 2025

1. | STATUTORY INFORMATION

| JFW Properties Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

| Registered number: | 08141143

| Registered office: | Unit 6 The Courtyard 2 Finney Lane

| Heald Green

| Cheadle

| Cheshire

| SK8 3GZ

| 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.

| Turnover

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

| 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.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

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

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1 January 2025 to 30 December 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025 | 31,900 |  |

| Reclassification/transfer | (31,900 | ) |

| At 30 December 2025 | - |  |

| NET BOOK VALUE

| At 30 December 2025 | - |  |

| At 31 December 2024 | 31,900 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 14,036,580 |  |

| Revaluations | (3,924,580 | ) |

| At 30 December 2025 | 10,112,000 |  |

| NET BOOK VALUE

| At 30 December 2025 | 10,112,000 |  |

| At 31 December 2024 | 14,036,580 |  |

| Fair value at 30 December 2025 is represented by:

£ |

| Valuation in 2025 | (3,924,580 | ) |

| Valuation in 2023 | 4,886,134 |  |

| Valuation in 2018 | (133,872 | ) |

| Valuation in 2016 | 309,078 |  |

| Cost | 8,975,240 |  |

10,112,000 |  |

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

| 30.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 216,424 |  | 139,439 |  |

| Amounts owed by related parties | 12,486 |  | - |  |

| Other debtors | 25,149 |  | 13,089 |  |

254,059 |  | 152,528 |  |

| JFW PROPERTIES LTD (REGISTERED NUMBER: 08141143) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1 January 2025 to 30 December 2025

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

| 30.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 10,149 |  | 33,997 |  |

| Amounts owed to related parties | 3,522 |  | 25,200 |  |

| Taxation and social security | 147,814 |  | 99,832 |  |

| Other creditors | 166,296 |  | 111,999 |  |

327,781 |  | 271,028 |  |

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

| 30.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 7,663,805 |  | 8,535,212 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.12.25 |  | 31.12.24

£ | £ |

| Within one year | 26,781 |  | 26,781 |  |

| Between one and five years | 22,317 |  | 49,098 |  |

49,098 |  | 75,879 |  |