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:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083784422024-03-30083784422025-09-28083784422024-03-312025-09-28083784422023-03-31083784422023-04-012024-03-30083784422024-03-3008378442ns15:EnglandWales2024-03-312025-09-2808378442ns14:PoundSterling2024-03-312025-09-2808378442ns10:Director12024-03-312025-09-2808378442ns10:PrivateLimitedCompanyLtd2024-03-312025-09-2808378442ns10:SmallEntities2024-03-312025-09-2808378442ns10:AuditExempt-NoAccountantsReport2024-03-312025-09-2808378442ns10:SmallCompaniesRegimeForDirectorsReport2024-03-312025-09-2808378442ns10:SmallCompaniesRegimeForAccounts2024-03-312025-09-2808378442ns10:FullAccounts2024-03-312025-09-280837844212024-03-312025-09-2808378442ns10:Director22024-03-312025-09-2808378442ns10:RegisteredOffice2024-03-312025-09-2808378442ns5:CurrentFinancialInstruments2025-09-2808378442ns5:CurrentFinancialInstruments2024-03-3008378442ns5:Non-currentFinancialInstruments2025-09-2808378442ns5:Non-currentFinancialInstruments2024-03-3008378442ns5:ShareCapital2025-09-2808378442ns5:ShareCapital2024-03-3008378442ns5:RetainedEarningsAccumulatedLosses2025-09-2808378442ns5:RetainedEarningsAccumulatedLosses2024-03-3008378442ns5:NetGoodwill2024-03-312025-09-2808378442ns5:IntangibleAssetsOtherThanGoodwill2024-03-312025-09-2808378442ns5:ComputerEquipment2024-03-312025-09-2808378442ns5:NetGoodwill2024-03-3008378442ns5:NetGoodwill2025-09-2808378442ns5:NetGoodwill2024-03-3008378442ns5:PlantMachinery2024-03-3008378442ns5:MotorVehicles2024-03-3008378442ns5:ComputerEquipment2024-03-3008378442ns5:PlantMachinery2024-03-312025-09-2808378442ns5:MotorVehicles2024-03-312025-09-2808378442ns5:PlantMachinery2025-09-2808378442ns5:MotorVehicles2025-09-2808378442ns5:ComputerEquipment2025-09-2808378442ns5:PlantMachinery2024-03-3008378442ns5:MotorVehicles2024-03-3008378442ns5:ComputerEquipment2024-03-3008378442ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-2808378442ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3008378442ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2025-09-2808378442ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-03-3008378442ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-09-2808378442ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-3008378442ns5:Secured2025-09-2808378442ns5:Secured2024-03-30083784422ns10:Director22024-03-30083784422ns10:Director22023-03-31083784422ns10:Director22024-03-312025-09-28083784422ns10:Director22023-04-012024-03-30083784422ns10:Director22025-09-28083784422ns10:Director22024-03-3008378442ns10:Director112024-03-3008378442ns10:Director112023-03-3108378442ns10:Director112024-03-312025-09-2808378442ns10:Director112023-04-012024-03-3008378442ns10:Director112025-09-2808378442ns10:Director112024-03-30
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
Page 1
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.

The notes form part of these financial statements

Page 2 continued...
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


The notes form part of these financial statements

Page 3
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

Page 4 continued...
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.

Page 5 continued...
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

Page 6 continued...
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

Page 7 continued...
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.

Page 8