Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Mrs E Richards 12/08/2021 Mr R Rowe 12/08/2021 Mr C Rowe 12/08/2021 13 May 2026 The principal activity of the Company during the financial period was letting and operating of own real estate. 13562292 2026-03-31 13562292 bus:Director1 2026-03-31 13562292 bus:Director2 2026-03-31 13562292 bus:Director3 2026-03-31 13562292 2025-03-31 13562292 core:CurrentFinancialInstruments 2026-03-31 13562292 core:CurrentFinancialInstruments 2025-03-31 13562292 core:ShareCapital 2026-03-31 13562292 core:ShareCapital 2025-03-31 13562292 core:SharePremium 2026-03-31 13562292 core:SharePremium 2025-03-31 13562292 core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 13562292 core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 13562292 core:RetainedEarningsAccumulatedLosses 2026-03-31 13562292 core:RetainedEarningsAccumulatedLosses 2025-03-31 13562292 bus:OrdinaryShareClass1 2026-03-31 13562292 bus:OrdinaryShareClass2 2026-03-31 13562292 bus:OrdinaryShareClass3 2026-03-31 13562292 2025-04-01 2026-03-31 13562292 bus:FilletedAccounts 2025-04-01 2026-03-31 13562292 bus:SmallEntities 2025-04-01 2026-03-31 13562292 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13562292 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13562292 bus:Director1 2025-04-01 2026-03-31 13562292 bus:Director2 2025-04-01 2026-03-31 13562292 bus:Director3 2025-04-01 2026-03-31 13562292 2024-04-01 2025-03-31 13562292 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 13562292 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13562292 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 13562292 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 13562292 bus:OrdinaryShareClass3 2025-04-01 2026-03-31 13562292 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13562292 (England and Wales)

# JEC (SW) PROPERTY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

JEC (SW) PROPERTY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

JEC (SW) PROPERTY LIMITED

## BALANCE SHEET

As at 31 March 2026
JEC (SW) PROPERTY LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 526,687 |  | 536,750
|  | 526,687 |  | 536,750
Current assets |  |  |  |
Debtors | 4 | 302 |  | 304
Cash at bank and in hand |  | 27,749 |  | 24,542
|  | 28,051 |  | 24,846
Creditors: amounts falling due within one year | 5 | ( 15,342) |  | ( 14,859)
Net current assets |  | 12,709 |  | 9,987
Total assets less current liabilities |  | 539,396 |  | 546,737
Provision for liabilities |  | ( 50,422) |  | ( 52,938)
Net assets |  | 488,974 |  | 493,799
Capital and reserves |  |  |  |
Called-up share capital | 6 | 3 |  | 3
Share premium account |  | 324,997 |  | 324,997
Fair value reserve |  | 151,266 |  | 158,812
Profit and loss account |  | 12,708 |  | 9,987
Total shareholders' funds |  | 488,974 |  | 493,799

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of JEC (SW) Property Limited (registered number: 13562292) were approved and authorised for issue by the Board of Directors on 13 May 2026. They were signed on its behalf by:

Mr C Rowe Director |

JEC (SW) PROPERTY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
JEC (SW) PROPERTY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

JEC (SW) Property Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Rental income from an operating lease is recognised on a straight-line basis over the life of the lease. Other revenue from services provided is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 April 2025 | 536,750
Fair value movement | (10,063)
As at 31 March 2026 | 526,687

Valuation

At the year end the investment property was valued by an independent valuer. The market value has been adjusted accordingly.

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Other debtors | 302 |  | 304

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 638 |  | 648
Other creditors | 14,704 |  | 14,211
| 15,342 |  | 14,859

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary A share of £ 1.00 | 1 |  | 1
1 Ordinary B share of £ 1.00 | 1 |  | 1
1 Ordinary C share of £ 1.00 | 1 |  | 1
| 3 |  | 3