Company registration number 13603212 (England and Wales)
J & N PROPERTY SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
J & N PROPERTY SERVICES LTD
COMPANY INFORMATION
Director
Mr J L Horsley
Secretary
Company number
13603212
Registered office
4 Gowanburn
Fatfield
Washington
Tyne and Wear
England
NE38 8SG
Accountants
Mollart & Co
39 Grange Road
Darlington
Durham
England
DL1 5NB
J & N PROPERTY SERVICES LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
J & N PROPERTY SERVICES LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF J & N PROPERTY SERVICES LTD
- 1 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 September 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Mollart & Co
Accountants
39 Grange Road
Darlington
Durham
DL1 5NB
England
2 June 2026
J & N PROPERTY SERVICES LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
15,183
19,194
Current assets
Stocks
4,250
4,500
Debtors
4
22,761
12,231
Cash at bank and in hand
2,343
9,758
29,354
26,489
Creditors: amounts falling due within one year
5
(35,550)
(33,753)
Net current liabilities
(6,196)
(7,264)
Total assets less current liabilities
8,987
11,930
Creditors: amounts falling due after more than one year
6
(917)
(6,417)
Net assets
8,070
5,513
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
8,069
5,512
Total equity
8,070
5,513

The notes on pages 4 to 6 form part of these financial statements.

J & N PROPERTY SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 June 2026
Mr J L Horsley
Director
Company registration number 13603212 (England and Wales)
J & N PROPERTY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

J & N Property Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Gowanburn, Fatfield, Washington, Tyne and Wear, England, NE38 8SG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Revenue

Revenue is measured at the fair value of the consideration received or receivable net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on cost
Computers
33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and sow moving items.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

J & N PROPERTY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
36,787
Additions
759
At 30 September 2025
37,546
Depreciation and impairment
At 1 October 2024
17,593
Depreciation charged in the year
4,770
At 30 September 2025
22,363
Carrying amount
At 30 September 2025
15,183
At 30 September 2024
19,194
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,234
2,318
Corporation tax recoverable
20,527
9,913
22,761
12,231
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,500
5,500
Taxation and social security
1,506
5,250
Other creditors
28,544
23,003
35,550
33,753
J & N PROPERTY SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
917
6,417
7
Directors' transactions

The following amounts were advanced to the company by the director and repaid by the company to the director.

Dividends totalling £500 (2024 - £500) were paid in the year in respect of shares held by the company's directors.

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mr J L Horsley -
-
21,478
6,503
(2,300)
25,681
21,478
6,503
(2,300)
25,681
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