REGISTERED NUMBER: 08141143

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 DECEMBER 2025

FOR

JFW PROPERTIES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

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.

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

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 ) .

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

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