REGISTERED NUMBER: 04900745 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

JAGUAR PROPERTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R G Wadsworth

Mr P R Herbert

Mr T J Wadsworth

SECRETARY:

Mrs M Wadsworth

REGISTERED OFFICE:

201 High Street

Ecclesfield

Sheffield

South Yorkshire

S35 9XB

REGISTERED NUMBER:

04900745 (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

740

987

CURRENT ASSETS

Stocks

5

880,373

880,373

Debtors

6

753,360

565,639

Cash at bank

25,962

9,728

1,659,695

1,455,740

CREDITORS

Amounts falling due within one year

7

1,308,025

1,129,787

NET CURRENT ASSETS

351,670

325,953

TOTAL ASSETS LESS CURRENT LIABILITIES

352,410

326,940

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

352,310

326,840

SHAREHOLDERS' FUNDS

352,410

326,940

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 Property 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 measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from property development is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the length of the contract.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor vehicles

- 25% reducing balance

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 purchase and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

12,996

DEPRECIATION

At 1 October 2024

12,009

Charge for year

247

At 30 September 2025

12,256

NET BOOK VALUE

At 30 September 2025

740

At 30 September 2024

987

5.

STOCKS

30.9.25

30.9.24

£

£

Stock and work in progress

880,373

880,373

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

30,902

33,862

Amounts owed by group undertakings

434,926

396,174

Other debtors

108,749

108,749

VAT

10,069

-

Prepayments and accrued income

168,714

26,854

753,360

565,639

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

170,414

180,742

Trade creditors

120,593

31,212

Amounts owed to group undertakings

809,791

789,878

Corporation tax

-

6,723

Social security and other taxes

14,611

5,547

VAT

-

22,550

Other creditors

6,638

7,790

Directors' current accounts

179,374

79,673

Accruals and deferred income

6,604

5,672

1,308,025

1,129,787

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

170,414

180,742

Banks loans are secured by a debenture over the whole assets and undertaking of the Company.

9.	CONTINGENT LIABILITIES

An unlimited intercompany composite guarantee by and between the company and Jaguar Estates Investments Limited, Jaguar Residential Limited, Jaguar Estates 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)

10.	RELATED PARTY DISCLOSURES

Group companies

30.09.25

30.09.24

£

£

Interest free loans to/from

18,840

19,843

Amounts due from group company

434,926

396,174

Amounts due to group company

809,791

789,878

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

30.09.25

30.09.24

£

£

Interest free loans to/from

-

12,150

Amounts due from related party

108,749

108,749

Amounts due to related party

7,790

7,790

11.	PARENT UNDERTAKING

The parent undertaking is Jaguar Estates Investments Limited.

The parent company's registered office address is;

201 High Street

Ecclesfield

Sheffield

S35 9XB