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Registered Number: 12949924
England and Wales
JEWELL PROPERTY SERVICES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Jewell Property Services Ltd Contents Page For the year ended 31 December 2025
Company Information | 1
Statement of Financial Position | 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4

Jewell Property Services Ltd Company Information For the year ended 31 December 2025
Directors | Mrs A T Jewell Mr B Jewell Mr J Jewell Mr K Jewell
Registered Number | 12949924
Registered Office | 194 Calmore Road Calmore Southampton SO40 2RA
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
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Jewell Property Services Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,070,646 |  | 1,773,977
|  | 2,070,646 |  | 1,773,977
Current assets |  |  |
Stocks | 4 | 0 |  | 294,932
Debtors: amounts falling due within one year | 5 | 5,156 |  | 5,372
Cash at bank and in hand |  | 44,841 |  | 10,832
|  | 49,997 |  | 311,136
Creditors: amount falling due within one year | 6 | (804,640) |  | (812,489)
Net current assets |  | (754,643) |  | (501,353)
Total assets less current liabilities |  | 1,316,003 |  | 1,272,624
Provisions for liabilities | 7 | (89,094) |  | (93,476)
Net assets |  | 1,226,909 |  | 1,179,148
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Fair Value Reserves | 9 | 267,284 |  | 280,426
Profit and loss account |  | 959,525 |  | 898,622
Shareholders' funds |  | 1,226,909 |  | 1,179,148
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 29 June 2026 and were signed on its behalf by:
------------------------------- Mr B Jewell Director
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Jewell Property Services Ltd Statement of Changes in Equity For the year ended 31 December 2025
|  | Equity share capital |  | Revaluation reserve |  | Share options reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |
At 01 January 2024 |  | 100 |  |  |  |  |  | 922,649 |  | 922,749
Profit/(Loss) for the year |  |  |  |  |  |  |  | (45,371) |  | (45,371)
Transfer to/from Profit and Loss account |  |  |  | (21,344) |  |  |  |  |  | (21,344)
Transfers to/from other reserves |  |  |  |  |  |  |  | 21,344 |  | 21,344
Total comprehensive income for the year |  | - |  | - |  | (21,344) |  | (24,027) |  | (45,371)
Total investments by and distributions to owners |  | - |  | - |  | - |  | - |  | -
At 31 December 2024 |  | 100 |  |  |  | (21,344) |  | 898,622 |  | 877,378
At 01 January 2025 |  | 100 |  |  |  |  |  | 898,622 |  | 898,722
Profit/(Loss) for the year |  |  |  |  |  |  |  | (22,239) |  | (22,239)
Transfer to/from Profit and Loss account |  |  |  | (83,142) |  |  |  |  |  | (83,142)
Transfers to/from other reserves |  |  |  |  |  |  |  | 83,142 |  | 83,142
Total comprehensive income for the year |  | - |  | - |  | (83,142) |  | 60,903 |  | (22,239)
Total investments by and distributions to owners |  | - |  | - |  | - |  | - |  | -
At 31 December 2025 |  | 100 |  |  |  | (83,142) |  | 959,525 |  | 876,483
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Jewell Property Services Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Jewell Property Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12949924, registration address 194 Calmore Road, Calmore, Southampton, SO40 2RA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover shown in the Profit and loss account reflects rents receivabe. Defined Benefit Pension Obligations The Company operates a funded defined benefit pension scheme. A net defined benefit liability is recognised in the balance sheet, measured as the present value of the defined benefit obligation (determined using the projected unit credit method) less the fair value of plan assets. The obligation is measured at the reporting date using actuarial assumptions (discount rate, inflation, future salary and pension increases and mortality) set by reference to market yields on AA-rated corporate bonds and best-estimate demographic assumptions. Service costs, past service costs, settlement and curtailment gains and losses are recognised immediately in profit or loss, together with a net interest expense or income calculated by applying the discount rate to the net defined benefit liability or asset. Remeasurements comprising actuarial gains and losses and the difference between actual and expected return on plan assets are recognised in other comprehensive income. Any surplus is limited to the amount that the Company can recover either through reduced future contributions or refunds from the plan. An actuarial valuation is carried out at least every three years, with annual roll-forwards in intervening years. 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Stocks Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 39,504 |  | 1,745,000 |  | 1,784,504
Additions | - |  | 553,913 |  | 553,913
Disposals | - |  | (320,000) |  | (320,000)
Revaluations | - |  | 70,000 |  | 70,000
At 31 December 2025 | 39,504 |  | 2,048,913 |  | 2,088,417
Depreciation
At 01 January 2025 | 10,527 |  | - |  | 10,527
Charge for year | 7,244 |  | - |  | 7,244
On disposals | - |  | - |  | -
At 31 December 2025 | 17,771 |  | - |  | 17,771
Net book values
Closing balance as at 31 December 2025 | 21,733 |  | 2,048,913 |  | 2,070,646
Opening balance as at 01 January 2025 | 28,977 |  | 1,745,000 |  | 1,773,977
Fixed Assets comprises of Freehold land & Buildings of £2,048,913 (2024 - £1,745,000) which is not depreciated. These are stated at fair value as provided by the directors. Were investment properties to be stated at cost then the carrying value would be £1,692,535 (2024 - £ 1,371,098) which is not depreciated.
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 0 |  | 294,932
| 0 |  | 294,932
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2,333 |  | 0
Prepayments & Accrued Income | 1,659 |  | 0
Corporation Tax | 0 |  | 5,372
PAYE & Social Security | 1,164 |  | 0
| 5,156 |  | 5,372
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,002 |  | 367
Corporation Tax | 15,875 |  | 0
PAYE & Social Security | 0 |  | 1,681
Accrued Expenses | 1,500 |  | 2,760
Directors' Current Accounts | 786,263 |  | 807,681
| 804,640 |  | 812,489
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 89,094 |  | 93,476
| 89,094 |  | 93,476
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
9. | Fair Value Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Fair Value Reserve b/fwd | 280,426 |  | 216,395
Fair Value Reserve | 70,000 |  | 85,375
Transfer to Profit and Loss Account | (83,142) |  | (21,344)
| 267,284 |  | 280,426
10. | Director’s loan
| Directors Loans
Particulars |  | Jamie & Amanda Jewell £ |  | Brandon Jewell £ |  | Keiran Jewell £ |  | Total £
--- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at 31 January 2025 |  | (410,328) |  | (189,019) |  | (208,333) |  | (807,681)
Capital introduced |  | (30,046) |  | (1,069) |  | (984) |  | (32,100)
Drawings |  | 16,472 |  | 20,000 |  | 17,045 |  | 53,518
Total |  | (423,902) |  | (170,088) |  | (192,272) |  | (786,263)
The loans from the directors are interest free and repayable on demand.
11. | Prior Year Adjustment During the year, the company identified certain errors in the prior year financial statements in relation to the recognition and measurement of investment properties. In accordance with FRS 102 Section 10, the errors have been corrected in these accounts by restating the comparative figures. The adjustments include the omission of certain investment properties that should have been recognised in accordance with FRS 102 Section 16. In addition, Investment properties had incorrectly been recognised as Stock, and property purchased for re-sale had been capitalised. These errors have been reversed in the comparative figures. In addition, no provision had been made for the deferred taxation on the Fair Value gain on revaluation of investment properties. As such the Brought forward balance, and 2024 movement have now been updated. As a result, net assets as at 31 December 2024 have increased by £1,185,923, to £1,179,149.
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