J D PROPERTY (LIVERPOOL) LIMITED

J D PROPERTY (LIVERPOOL) LIMITED
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

J D PROPERTY (LIVERPOOL) LIMITED Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. More Than Accountants Limited 31 March 2026 .................................................... More Than Accountants Limited 5 Canon Court Institute Street BL1 1PZ 22 May 2026 1

J D PROPERTY (LIVERPOOL) LIMITED
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
More Than Accountants Limited
31 March 2026

....................................................

More Than Accountants Limited
5 Canon Court
Institute Street
BL1 1PZ
22 May 2026

1

Registered Number: 10435064 J D PROPERTY (LIVERPOOL) LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	177,678	163,785
		177,678	163,785
Current assets
Debtors		-	103
Cash at bank and in hand		4,044	2,340
		4,044	2,443
Creditors: amount falling due within one year		(86,534)	(87,628)
Net current assets		(82,490)	(85,185)

Total assets less current liabilities		95,188	78,600
Creditors: amount falling due after more than one year		(122,140)	(122,140)
Provisions for liabilities		(2,625)	(247)
Net assets		(29,577)	(43,787)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(29,578)	(43,788)
Shareholders' funds		(29,577)	(43,787)

For the year ended 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 accounts for the year in question 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 accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:

-------------------------------
Christopher Doyle
Director

2

J D PROPERTY (LIVERPOOL) LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

J D PROPERTY (LIVERPOOL) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10435064, registration address 5 Institute Street, Bolton, BL1 1PZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

33% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

A provision is recognised for deferred taxation liabilities arising from timing differences at the balance sheet date.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Investment properties	Total
	£	£	£
At 01 April 2025	3,065	162,485	165,550
Additions	3,567	12,515	16,082
Disposals	-	-	-
At 31 March 2026	6,632	175,000	181,632
Depreciation
At 01 April 2025	1,765	-	1,765
Charge for year	2,189	-	2,189
On disposals	-	-	-
At 31 March 2026	3,954	-	3,954
Net book values
Closing balance as at 31 March 2026	2,678	175,000	177,678
Opening balance as at 01 April 2025	1,300	162,485	163,785

The net book value of Investment properties includes £ 175,000 (2025 £162,485) in respect of assets leased under finance leases or hire purchase contracts.

3

Registered Number: 10435064
England and Wales
J D PROPERTY (LIVERPOOL) LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026