REGISTERED NUMBER: 12853319 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Joseph Property Agency Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

J L Liddell

SECRETARY:

REGISTERED OFFICE:

25 Queen Street

Ipswich

Suffolk

IP1 1SW

REGISTERED NUMBER:

12853319 (England and Wales)

ACCOUNTANTS:

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

FIXED ASSETS

Tangible assets

4

799

939

CURRENT ASSETS

Debtors

5

190,644

34,412

Cash at bank

3,436

110

194,080

34,522

CREDITORS

Amounts falling due within one year

6

47,862

7,404

NET CURRENT ASSETS

146,218

27,118

TOTAL ASSETS LESS CURRENT LIABILITIES

147,017

28,057

CREDITORS

Amounts falling due after more than one year

7

72,712

-

NET ASSETS

74,305

28,057

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

74,205

27,957

SHAREHOLDERS' FUNDS

74,305

28,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 May 2026 and were signed by:

J L Liddell - Director

1.	STATUTORY INFORMATION

Joseph Property Agency Group Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

1,486

DEPRECIATION

At 1 January 2025

547

Charge for year

140

At 31 December 2025

687

NET BOOK VALUE

At 31 December 2025

799

At 31 December 2024

939

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

840

-

Other debtors

151,144

-

151,984

-

Amounts falling due after more than one year:

Amounts owed by group undertakings

38,660

34,412

Aggregate amounts

190,644

34,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

47,862

7,404

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

72,712

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

72,712

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

72,712

-

Romaco Spv 2 Limited have a fixed and floating charge covering all the property or undertaking of the company.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J L Liddell

Balance outstanding at start of year

80,453

-

Amounts advanced

147,558

80,453

Amounts repaid

(80,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

148,011

80,453

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Joseph Property Agency Group Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Joseph Property Agency Group Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Joseph Property Agency Group Ltd and state those matters that we have agreed to state to the director of Joseph Property Agency Group Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Joseph Property Agency Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Joseph Property Agency Group Ltd. You consider that Joseph Property Agency Group Ltd 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 financial statements of Joseph Property Agency Group Ltd. 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 statutory financial statements.

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

13 May 2026