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JACK GOMERSALL PROPERTIES LIMITED

Registered Number
09803359
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

JACK GOMERSALL PROPERTIES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | BOYLE, Alexander John
| JOWETT, Nigel David Rippon

Company Secretary | KIRKHAM, Carrie Anne

Registered Address | 4 Bowcliffe Grange
| Bramham
| Wetherby
| LS23 6UL

Registered Number | 09803359 (England and Wales)

JACK GOMERSALL PROPERTIES LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 368,513 |  |  |  | 402,555
Investment property | 4 |  |  | 5,284,531 |  |  |  | 4,416,672
|  |  |  | 5,653,044 |  |  |  | 4,819,227
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 18,670 |  |  |  | 29,451 |  |
Cash at bank and on hand |  | 173,374 |  |  |  | 149,839 |  |
|  | 192,044 |  |  |  | 179,290 |  |
Creditors amounts falling due within one year | 6 | (2,594,308) |  |  |  | (1,654,097) |  |
Net current assets (liabilities) |  |  |  | (2,402,264) |  |  |  | (1,474,807)
Total assets less current liabilities |  |  |  | 3,250,780 |  |  |  | 3,344,420
Creditors amounts falling due after one year | 7 |  |  | (2,778,730) |  |  |  | (2,860,042)
Provisions for liabilities | 8 |  |  | (7,000) |  |  |  | (20,000)
Net assets |  |  |  | 465,050 |  |  |  | 464,378
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 464,950 |  |  |  | 464,278
Shareholders' funds |  |  |  | 465,050 |  |  |  | 464,378

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 April 2026, and are signed on its behalf by:
JOWETT, Nigel David Rippon Director Registered Company No. 09803359

JACK GOMERSALL PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover policy
--- | ---
| 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/or 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Plant & Machinery - 10-33% reducing balance Vehicles - 25% straight line

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Investment property
--- | ---
| Investment property is carried at fair value and derived from the current market rents and investment property yields for comparable real estate., adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 625,360 |  | 9,210 |  | 634,570
| Additions | 31,400 |  | 4,520 |  | 35,920
| At 31 December 25 | 656,760 |  | 13,730 |  | 670,490
| Depreciation and impairment
| At 01 January 25 | 222,805 |  | 9,210 |  | 232,015
| Charge for year | 68,832 |  | 1,130 |  | 69,962
| At 31 December 25 | 291,637 |  | 10,340 |  | 301,977
| Net book value
| At 31 December 25 | 365,123 |  | 3,390 |  | 368,513
| At 31 December 24 | 402,555 |  | - |  | 402,555

4. | Investment property
--- | ---
| The 2025 valuations were made by the directors, on an open market value for existing use basis.

|  | £
| Fair value at 01 January 25 | 4,416,672
| Additions | 867,859
| At 31 December 25 | 5,284,531

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 18,670 |  | 29,451
| Total | 18,670 |  | 29,451

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 49,286 |  | 58,015
| Bank borrowings and overdrafts | 168,990 |  | 168,990
| Amounts owed to related parties | 1,743,477 |  | 953,540
| Other creditors | 37,510 |  | 31,309
| Accrued liabilities and deferred income | 595,045 |  | 442,243
| Total | 2,594,308 |  | 1,654,097

| Short term creditors are measured at transaction price (which is usually the invoice price). Bank borrowings are secured by the company.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,253,730 |  | 1,335,042
| Other creditors | 1,525,000 |  | 1,525,000
| Total | 2,778,730 |  | 2,860,042

| Bank borrowings are secured by the company.

8. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,000 |  | 20,000
| Total | 7,000 |  | 20,000