REGISTERED NUMBER: 03442573 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

JAGUAR RESIDENTIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R G Wadsworth

Mr T J Wadsworth

Mr P R Herbert

SECRETARY:

Mrs M Wadsworth

REGISTERED OFFICE:

201 High Street

Ecclesfield

Sheffield

South Yorkshire

S35 9XB

REGISTERED NUMBER:

03442573 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Lloyds Bank PLC

1 High Street

Sheffield

South Yorkshire

S1 2GA

FIXED ASSETS

Tangible assets

4

52,462

57,685

Investment property

5

310,000

310,000

362,462

367,685

CURRENT ASSETS

Stocks

6

1,538,471

994,355

Debtors

7

2,480,321

2,538,758

Cash at bank

5,495

397,617

4,024,287

3,930,730

CREDITORS

Amounts falling due within one year

8

1,555,934

1,305,750

NET CURRENT ASSETS

2,468,353

2,624,980

TOTAL ASSETS LESS CURRENT LIABILITIES

2,830,815

2,992,665

CREDITORS

Amounts falling due after more than one year

9

1,707

11,707

NET ASSETS

2,829,108

2,980,958

CAPITAL AND RESERVES

Called up share capital

10

135

135

Retained earnings

2,828,973

2,980,823

SHAREHOLDERS' FUNDS

2,829,108

2,980,958

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mr R G Wadsworth - Director

1.	STATUTORY INFORMATION

Jaguar Residential Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is recognised to the extent that the company has obtained the right to consideration through the performance of its contractual obligations. Where the substance is that the company's contractual obligation are performed over time, turnover is recognised as contract activity progresses to reflect the company's partial performance of its contractual obligations. The amount recognised represents the right to consideration by reference to the value of the work performed.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold property improvements - 5% straight line.

Fixtures, fittings & equipment - 25% reducing balance.

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.

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Stock and work in progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provisions are made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

property

and

improvements

fittings

Totals

£

£

£

COST

At 1 October 2024

111,141

50,621

161,762

Additions

-

900

900

At 30 September 2025

111,141

51,521

162,662

DEPRECIATION

At 1 October 2024

55,570

48,507

104,077

Charge for year

5,557

566

6,123

At 30 September 2025

61,127

49,073

110,200

NET BOOK VALUE

At 30 September 2025

50,014

2,448

52,462

At 30 September 2024

55,571

2,114

57,685

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

310,000

NET BOOK VALUE

At 30 September 2025

310,000

At 30 September 2024

310,000

The directors are not aware of any material change in the fair value of the property.

6.

STOCKS

30.9.25

30.9.24

£

£

Land and work in progress

1,538,471

994,355

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

12,380

13,466

Amounts owed by group undertakings

2,015,311

1,973,075

Other debtors

447,800

458,790

VAT

3,627

-

Prepayments and accrued income

1,203

93,427

2,480,321

2,538,758

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

9,960

9,960

Trade creditors

25,021

45,621

Amounts owed to group undertakings

1,226,629

1,143,040

Corporation tax

-

224

VAT

-

3,351

Other creditors

45,334

45,334

Directors' current accounts

220,036

29,127

Accruals and deferred income

28,954

29,093

1,555,934

1,305,750

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

1,707

9,960

Bank loans

-

1,747

1,707

11,707

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

135

Ordinarry

£1

135

135

11.	CONTINGENT LIABILITIES

There is an unlimited intercompany composite guarantee by and between the company and Jaguar Estates Investments Limited, Jaguar Estates Limited, Jaguar Property Limited and Barnes Green Investments Limited. As at 30 September 2025 the balance due to the bank was £170,414 (2024: £180,742).

In addition, an omnibus guarantee set off arrangement is in place across the group comprising Jaguar Estates Investments Limited, Jaguar Estates Limited, Jaguar Residential Limited, Jaguar Property Limited and Barnes Green Investments Limited. As at 30 September 2025 the balance due was £967,893 (2024: £1,240,907)

12.	RELATED PARTY DISCLOSURES

Group companies

30.09.25

30.09.24

£

£

Interest free loans to/from

41,352

55,994

Amounts due from group company

2,015,311

1,973,075

Amounts due to group company

1,226,629

1,143,040

Entities with control, joint control or significant influence over the entity

30.09.25

30.09.24

£

£

Interest free loans to/from

12,330

3,444

Amounts due from related party

447,800

458,790

Amounts due to related party

45,334

45,334

13.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Jaguar Estates Investments Limited.

The parent company's registered office address is;

201 High Street

Ecclesfield

Sheffield

S35 9XB