Company registration number 15922190 (England and Wales)
CJ PROPERTY GROUP WIGAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
CJ PROPERTY GROUP WIGAN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
CJ PROPERTY GROUP WIGAN LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
4
708,621
Current assets
Debtors
5
3,734
Cash at bank and in hand
110,009
113,743
Creditors: amounts falling due within one year
Taxation and social security
595
Other creditors
19,308
19,903
Net current assets
93,840
Total assets less current liabilities
802,461
Creditors: amounts falling due after more than one year
Loans and overdrafts
636,325
(636,325)
Provisions for liabilities
(31,065)
Net assets
135,071
Capital and reserves
Called up share capital
100
Non-distributable profits reserve
8
132,435
Distributable profit and loss reserves
2,536
Total equity
135,071
CJ PROPERTY GROUP WIGAN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
Mr J P R Weston
Director
Company registration number 15922190 (England and Wales)
CJ PROPERTY GROUP WIGAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

CJ Property Group Wigan Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19 Caroline Street, Wigan, Lancashire, England, WN3 4EL.

1.1
Basis of preparation

These financial statements for the year ended 31 October 2025 are the first financial statements of CJ Property Group Wigan Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover represents amounts receivable from the rental of the company’s commercial and residential investment properties, together with any related service charge and insurance recharges to tenants, net of value added tax. Turnover is recognised on an accruals basis over the period to which the rental and related services relate.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CJ PROPERTY GROUP WIGAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

CJ PROPERTY GROUP WIGAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CJ PROPERTY GROUP WIGAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
0
4
Investment property
2025
£
Fair value
At 28 August 2024
-
0
Additions
545,121
Revaluations
163,500
At 31 October 2025
708,621

The company’s investment proper ties are held to o earn rental income and for capital appreciation. It is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. The fair value has been determined by an independent, professionally qualified valuer using recent market evidence for similar properties in the area. The valuation also took account of rental income, vacancy assumptions and market yields.

5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
750
Prepayments and accrued income
2,984
3,734
6
Creditors: amounts falling due within one year
2025
£
Corporation tax
595
Other creditors
18,488
Accruals and deferred income
820
19,903
CJ PROPERTY GROUP WIGAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
£
Other borrowings
636,325

During the year, CJFS Anrich Ltd provided a loan to CJ Property Group Wigan Ltd in the sum of £636,325. The loan is unsecured, repayable on demand and bears interest at 0% per annum.

8
Non-distributable profits reserve
2025
£
At the beginning of the year
-
Non distributable profits in the year
132,435
At the end of the year
132,435
9
Related party transactions

The company is a wholly owned subsidiary of CJFS Anrich Ltd and is under the joint control of James Weston and Chrissie Weston. CJFS Anrich Ltd and CJ Properties Ltd are related parties by virtue of the common joint control exercised by James Weston and Chrissie Weston. Material transaction and outstanding balances with these related parties are disclosed below.

The Company has an interest‑free loan from its parent company, CJFS Anrich Ltd, which is a related party. The loan is unsecured, repayable on demand and bears interest at 0% per annum.

Amount outstanding at the balance sheet date: £636,325.

During the year, the Company drew down £636,325 under this facility.

No interest was charged or accrued during the year.

10
Parent company

The company is a wholly owned subsidiary of CJFS Anrich Ltd, incorporated in England and Wales (registered number 14997133), with registered office at 19 Caroline Street, Wigan, Lancashire, WN3 4EL. No consolidated financial statements are prepared for the group as the group qualifies as small.

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