IRIS Accounts Production v26.1.10.61 08378442 Board of Directors 31.3.24 28.9.25 28.9.25 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08378442 2024-03-30 08378442 2025-09-28 08378442 2024-03-31 2025-09-28 08378442 2023-03-31 08378442 2023-04-01 2024-03-30 08378442 2024-03-30 08378442 ns15:EnglandWales 2024-03-31 2025-09-28 08378442 ns14:PoundSterling 2024-03-31 2025-09-28 08378442 ns10:Director1 2024-03-31 2025-09-28 08378442 ns10:PrivateLimitedCompanyLtd 2024-03-31 2025-09-28 08378442 ns10:SmallEntities 2024-03-31 2025-09-28 08378442 ns10:AuditExempt-NoAccountantsReport 2024-03-31 2025-09-28 08378442 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-31 2025-09-28 08378442 ns10:SmallCompaniesRegimeForAccounts 2024-03-31 2025-09-28 08378442 ns10:FullAccounts 2024-03-31 2025-09-28 08378442 1 2024-03-31 2025-09-28 08378442 ns10:Director2 2024-03-31 2025-09-28 08378442 ns10:RegisteredOffice 2024-03-31 2025-09-28 08378442 ns5:CurrentFinancialInstruments 2025-09-28 08378442 ns5:CurrentFinancialInstruments 2024-03-30 08378442 ns5:Non-currentFinancialInstruments 2025-09-28 08378442 ns5:Non-currentFinancialInstruments 2024-03-30 08378442 ns5:ShareCapital 2025-09-28 08378442 ns5:ShareCapital 2024-03-30 08378442 ns5:RetainedEarningsAccumulatedLosses 2025-09-28 08378442 ns5:RetainedEarningsAccumulatedLosses 2024-03-30 08378442 ns5:NetGoodwill 2024-03-31 2025-09-28 08378442 ns5:IntangibleAssetsOtherThanGoodwill 2024-03-31 2025-09-28 08378442 ns5:ComputerEquipment 2024-03-31 2025-09-28 08378442 ns5:NetGoodwill 2024-03-30 08378442 ns5:NetGoodwill 2025-09-28 08378442 ns5:NetGoodwill 2024-03-30 08378442 ns5:PlantMachinery 2024-03-30 08378442 ns5:MotorVehicles 2024-03-30 08378442 ns5:ComputerEquipment 2024-03-30 08378442 ns5:PlantMachinery 2024-03-31 2025-09-28 08378442 ns5:MotorVehicles 2024-03-31 2025-09-28 08378442 ns5:PlantMachinery 2025-09-28 08378442 ns5:MotorVehicles 2025-09-28 08378442 ns5:ComputerEquipment 2025-09-28 08378442 ns5:PlantMachinery 2024-03-30 08378442 ns5:MotorVehicles 2024-03-30 08378442 ns5:ComputerEquipment 2024-03-30 08378442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-28 08378442 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-30 08378442 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-28 08378442 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-03-30 08378442 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-28 08378442 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-03-30 08378442 ns5:Secured 2025-09-28 08378442 ns5:Secured 2024-03-30 08378442 2 ns10:Director2 2024-03-30 08378442 2 ns10:Director2 2023-03-31 08378442 2 ns10:Director2 2024-03-31 2025-09-28 08378442 2 ns10:Director2 2023-04-01 2024-03-30 08378442 2 ns10:Director2 2025-09-28 08378442 2 ns10:Director2 2024-03-30 08378442 ns10:Director1 1 2024-03-30 08378442 ns10:Director1 1 2023-03-31 08378442 ns10:Director1 1 2024-03-31 2025-09-28 08378442 ns10:Director1 1 2023-04-01 2024-03-30 08378442 ns10:Director1 1 2025-09-28 08378442 ns10:Director1 1 2024-03-30

REGISTERED NUMBER: 08378442 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025 |

| FOR |

| J W DEVELOPING SOLUTIONS LIMITED |

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J W DEVELOPING SOLUTIONS LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

| DIRECTORS: | Ms K Jones

| Ms H M Watts

| REGISTERED OFFICE: | 19-21 Middle Row

| Stevenage

| Hertfordshire

| SG1 3AW

| REGISTERED NUMBER: | 08378442 (England and Wales)

| ACCOUNTANTS: | Barker Wilkinson Limited

| 19-21 Middle Row

| Stevenage

| Hertfordshire

| SG1 3AW

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

BALANCE SHEET

28 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 28,913 |  | 41,703 |  |

Investment property | 6 | 291,071 |  | 637,921 |  |

319,984 |  | 679,624 |  |

CURRENT ASSETS

Debtors | 7 | 50,000 |  | 47,478 |  |

Cash at bank | 44,399 |  | 95,497 |  |

94,399 |  | 142,975 |  |

CREDITORS

Amounts falling due within one year | 8 | 75,896 |  | 167,006 |  |

NET CURRENT ASSETS/(LIABILITIES) | 18,503 |  | (24,031 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 338,487 |  | 655,593 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 182,304 |  | 418,579 |  |

NET ASSETS | 156,183 |  | 237,014 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 156,083 |  | 236,914 |  |

SHAREHOLDERS' FUNDS | 156,183 |  | 237,014 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 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.

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

BALANCE SHEET - continued

28 SEPTEMBER 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Ms H M Watts - Director

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| J W Developing Solutions 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.

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.

| The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the period ended 29th September 2025 have been prepared using the going concern basis of accounting.

| Significant judgements and estimates

| In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Investment Property

| The fair value of investment property has been valued by the directors in line with the accounting policy for investment property..

| Revenue recognition

| Consultancy Services

| Revenue is recognised on the date consultancy services are provided to the customer.

| Sales Commission

| Commission received on property sales is recognised on legal completion of the related property sale.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Investment property

| The company's properties are held for investment purposes. Investment properties are shown at their most recent fair values. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred taxation is provided on such gains at the tax rate expected to apply when properties are sold.

| Under FRS 102 valuations as above are made under the fair value provisions of the Companies Act 2006 (CA 2006) and consequently the non-depreciation of investment properties is not a departure from the provisions of CA 2006.

| The directors determine fair value by reference to online sales websites, knowledge of the local property market and the rate of return on investment.

| Rents receivable from investment properties are credited to profit and loss account on a receivable basis.

| Investment properties are first recognised in the financial statements once an irrevocable purchase contract has been entered into. A sale of an investment property is recorded once an irrevocable sales contract has been entered into, provided that the sale has been completed by the date the financial statements are approved by the Board.

| Investment properties are treated as fixed asset investments until the date of sale.

| Financial instruments

| The directors consider all financial instruments to be basic financial instruments in accordance with paragraph 11 of FRS102.

| Trade and other receivables and payables

| Trade and other receivables and payables are measured at amortised cost which approximates to fair value given the short term nature of these assets and liabilities.

| Trade receivables are valued at original invoice amount less an allowance for potentially un-collectable debts. Provision is made where there is objective evidence to suggest that the company will not be in a position to collect receivables as they fall due. Bad and Doubtful debts are written off in the profit and loss account on identification.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances held for the purposes of meeting short-term cash commitments.

| Interest Bearing Borrowings

| Interest bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest bearing borrowings are stated at amortised cost using the effective interest rate method, less any impairment losses.

| Taxation

| Taxation for the period comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current 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.

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 period was 12 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 31 March 2024

| and 28 September 2025 | 350,000 |  |

| AMORTISATION

| At 31 March 2024

| and 28 September 2025 | 350,000 |  |

| NET BOOK VALUE

| At 28 September 2025 | - |  |

| At 30 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 31 March 2024

| and 28 September 2025 | 7,357 |  | 39,700 |  | 6,965 |  | 54,022 |  |

| DEPRECIATION

| At 31 March 2024 | 5,517 |  | - |  | 6,802 |  | 12,319 |  |

| Charge for period | 1,840 |  | 10,787 |  | 163 |  | 12,790 |  |

| At 28 September 2025 | 7,357 |  | 10,787 |  | 6,965 |  | 25,109 |  |

| NET BOOK VALUE

| At 28 September 2025 | - |  | 28,913 |  | - |  | 28,913 |  |

| At 30 March 2024 | 1,840 |  | 39,700 |  | 163 |  | 41,703 |  |

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 March 2024 | 637,921 |  |

| Disposals | (346,850 | ) |

| At 28 September 2025 | 291,071 |  |

| NET BOOK VALUE

| At 28 September 2025 | 291,071 |  |

| At 30 March 2024 | 637,921 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 47,478 |  |

| Directors' loan accounts | 50,000 |  | - |  |

50,000 |  | 47,478 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 13,333 |  | 20,000 |  |

| Other loans | 4,893 |  | 7,717 |  |

| Hire purchase contracts | 6,164 |  | 6,164 |  |

| Trade creditors | 3 |  | - |  |

| Corporation tax | 39,013 |  | 44,437 |  |

| Social security and other taxes | - |  | 14,018 |  |

| VAT | 6,233 |  | 64,785 |  |

| Other creditors | 400 |  | 2,187 |  |

| Directors' current accounts | 357 |  | 2,198 |  |

| Accruals and deferred income | 5,500 |  | 5,500 |  |

75,896 |  | 167,006 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 20,000 |  |

| Bank loans - 2-5 years | - |  | 3,333 |  |

| Other loans - 1-2 years | 5,101 |  | 8,487 |  |

| Other loans - 2-5 years | 18,096 |  | 30,888 |  |

| Other loans more 5yrs instal | 136,359 |  | 323,876 |  |

| Hire purchase contracts | 22,748 |  | 31,995 |  |

182,304 |  | 418,579 |  |

J W DEVELOPING SOLUTIONS LIMITED (REGISTERED NUMBER: 08378442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 SEPTEMBER 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 136,359 |  | 323,876 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 164,449 |  | 370,968 |  |

| The company's other loans represent mortgages secured on the company's investment properties.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the periods ended 28 September 2025 and 30 March 2024:

2025 | 2024 |

£ | £ |

| Ms K Jones

| Balance outstanding at start of period | - |  | 170,821 |  |

| Amounts advanced | 25,000 |  | - |  |

| Amounts repaid | - |  | (170,821 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 25,000 |  | - |  |

| Ms H M Watts

| Balance outstanding at start of period | - |  | 82,350 |  |

| Amounts advanced | 25,000 |  | - |  |

| Amounts repaid | - |  | (82,350 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 25,000 |  | - |  |

| Loans to directors are repayable on demand and interest is charged at 2.5% per annum.