J.e.turner's Properties Limited

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—8

Report to the director on the preparation of the unaudited statutory accounts of J.e.turner's Properties Limited For The Year Ended 30 September 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of J.e.turner's Properties Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of J.e.turner's Properties Limited , as a body, in accordance with the terms of our engagement letter dated 09 June 2022. Our work has been undertaken solely to prepare for your approval the accounts of J.e.turner's Properties Limited and state those matters that we have agreed to state to the director of J.e.turner's Properties Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.e.turner's Properties Limited and its director as a body for our work or for this report.

It is your duty to ensure that J.e.turner's Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J.e.turner's Properties Limited . You consider that J.e.turner's Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J.e.turner's Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

03/06/2026

FB Accountancy Services Limited

Chartered Certified Accountants

16 Heronsgate Trading Estate Paycocke Road

Basildon

Essex

SS14 3EU

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J.e.turner's Properties Limited

Statement of Financial Position

As At 30 September 2025

Statement of Financial Position

Registered number: 00491891

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,692		2,445
Investments	5		8,649,426		8,282,859

			8,668,118		8,285,304
CURRENT ASSETS
Debtors	6	170,861		166,898
Cash at bank and in hand		11,273		191,033

		182,134		357,931
Creditors: Amounts Falling Due Within One Year	7	(109,354 )		(117,390 )

NET CURRENT ASSETS (LIABILITIES)			72,780		240,541

TOTAL ASSETS LESS CURRENT LIABILITIES			8,740,898		8,525,845

Creditors: Amounts Falling Due After More Than One Year	8		(675,091 )		(717,016 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,177,099 )		(1,112,093 )

NET ASSETS			6,888,708		6,696,736

CAPITAL AND RESERVES
Called up share capital	10		3,650		3,650
Other reserves			20,923		20,923
Fair value reserve	12		6,647,476		6,376,110
Income Statement			216,659		296,053

SHAREHOLDERS' FUNDS			6,888,708		6,696,736

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J.e.turner's Properties Limited

Statement of Financial Position (continued)

As At 30 September 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Emma Turner

Director

03/06/2026

The notes on pages 5 to 8 form part of these financial statements.

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J.e.turner's Properties Limited

Statement of Changes in Equity

For The Year Ended 30 September 2025

Statement of Changes in Equity

	Share Capital	Other reserves	Fair value reserve	Income Statement	Total
	£	£	£	£	£
As at 1 October 2023	3,650	20,923	6,376,110	286,002	6,686,685
Profit for the year and total comprehensive income	-	-	-	10,051	10,051

As at 30 September 2024 and 1 October 2024	3,650	20,923	6,376,110	296,053	6,696,736


Profit for the year and total comprehensive income	-	-	-	191,972	191,972

Transfer to/from Fair value reserve	-	-	-	(271,366)	(271,366)
Transfer to/from Profit & Loss Account	-	-	271,366	-	271,366

As at 30 September 2025	3,650	20,923	6,647,476	216,659	6,888,708

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J.e.turner's Properties Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

J.e.turner's Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00491891 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration receivable in respect of letting activities.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the income statement.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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J.e.turner's Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 October 2024	3,401
Additions	20,866
Disposals	(3,401 )

As at 30 September 2025	20,866

Depreciation
As at 1 October 2024	956
Provided during the period	2,174
Disposals	(956 )

As at 30 September 2025	2,174

Net Book Value
As at 30 September 2025	18,692

As at 1 October 2024	2,445

5. Investments

	Other
	£
Cost or Valuation
As at 1 October 2024	8,282,859
Additions	4,746
Fair value adjustments	361,821

As at 30 September 2025	8,649,426

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	8,649,426

As at 1 October 2024	8,282,859

The investment properties were valued by the director at the open market value at the balance sheet date.

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	11,503	8,551
Other debtors	159,358	158,347

	170,861	166,898

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J.e.turner's Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,530	756
Bank loans and overdrafts	41,720	38,612
Corporation tax	48,023	69,219
Other taxes and social security	15,416	5,983
Other creditors	1,665	2,820

	109,354	117,390

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	675,091	717,016

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	486,977		575,248

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured on the related properties.

	2025		2024
	£		£
Bank loans and overdrafts	716,811		755,628

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,650	3,650

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Ms Emma Turner	156,095	3,013	-	-	159,108

The above loan is unsecured, interest free and repayable on demand.

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J.e.turner's Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

12. Reserves

	Other reserves	Fair value reserve	Income Statement
	£	£	£
As at 1 October 2024	20,923	6,376,110	296,053
Profit for the year and total comprehensive income	-	-	191,972

Transfer to/from Fair value reserve	-	-	(271,366)
Transfer to/from Profit & Loss Account	-	271,366	-

As at 30 September 2025	20,923	6,647,476	216,659

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