JJW Land & Property Ltd - Filleted accounts

Registered number

14682857

JJW Land & Property Ltd

Filleted Accounts

28 February 2026

JJW Land & Property Ltd
Registered number:		14682857
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		22,665			22,097

Current assets
Cash at bank and in hand		5,127			2,843

Creditors: amounts falling due within one year	4	(21,955)			(22,294)

Net current liabilities			(16,828)			(19,451)

Total assets less current liabilities			5,837			2,646


Provisions for liabilities			(821)			(584)


Net assets			5,016			2,062

Capital and reserves
Called up share capital			100			100
Profit and loss account			4,916			1,962

Shareholders' funds			5,016			2,062

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrea Woodcock-Hosking
Director
Approved by the board on 18 May 2026

JJW Land & Property Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land & Buildings	Over 20 years
	Fixtures & fittings	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 March 2025	21,740		4,274		26,014
	Additions	-		2,905		2,905
	At 28 February 2026	21,740		7,179		28,919

	Depreciation
	At 1 March 2025	2,174		1,743		3,917
	Charge for the year	978		1,359		2,337
	At 28 February 2026	3,152		3,102		6,254

	Net book value
	At 28 February 2026	18,588		4,077		22,665
	At 28 February 2025	19,566		2,531		22,097


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			482		258
	Other creditors			21,473		22,036
				21,955		22,294


5	Basis of preparation

	At the period end, the company’s balance sheet showed net current liabilities of £16,828 (2025: £19,451). This includes £4,645 (2025: £447) payable to Andrea Woodcock-Hosking, director. The director has indicated that she will continue to support the company financially. On this basis, the director feels it is appropriate that the accounts are prepared on a going concern basis.


6	Related party transactions

	At the period end, the company owed £4,645 (2025:£447) to Andrea Woodcock-Hosking, Director. The loan is interest free and repayable on demand.


7	Controlling party

	The company is ultimately controlled by Andrea Woodcock, director, who owns 100% of the issued share capital.


8	Other information

	JJW Land & Property Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3 Building B, Green Court
	Truro Business Park, Threemilestone
	Truro
	Cornwall
	TR4 9LF