ELIZABETH JAMES PRIME PROPERTIES LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12200994

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,948,649		628,597
Investments	5		100		100

			1,948,749		628,697
CURRENT ASSETS
Debtors	7	-		236,445
Cash at bank and in hand		6,080		361

		6,080		236,806
Creditors: Amounts Falling Due Within One Year	8	(259,294 )		(318,530 )

NET CURRENT ASSETS (LIABILITIES)			(253,214 )		(81,724 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,695,535		546,973

Creditors: Amounts Falling Due After More Than One Year	9		(1,519,865 )		(537,073 )

NET ASSETS			175,670		9,900

CAPITAL AND RESERVES
Called up share capital	10		255,002		2
Revaluation reserve	11		(71,988 )		-
Profit and Loss Account			(7,344 )		9,898

SHAREHOLDERS' FUNDS			175,670		9,900

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ELIZABETH JAMES PRIME PROPERTIES LTD

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Charlotte McCue

Director

7th August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

ELIZABETH JAMES PRIME PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12200994 . The registered office is Meadow View, 113 Moor Lane, Gomersal, Cleckheaton, BD19 4LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Freehold land and Buildings are domestic dwellings the directors believe the value of which will not decline.

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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ELIZABETH JAMES PRIME PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost or Valuation
As at 1 January 2025	628,597
Additions	1,392,040
Revaluation	(71,988 )

As at 31 December 2025	1,948,649

Net Book Value
As at 31 December 2025	1,948,649

As at 1 January 2025	628,597

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	100

As at 31 December 2025	100

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	100

As at 1 January 2025	100

6. Stocks

	2025		2024
	£		£

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ELIZABETH JAMES PRIME PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Due after more than one year
Amounts owed by subsidiaries	-	236,445

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(2 )	1
Bank loans and overdrafts	-	145
Corporation tax	(85 )	(17 )
Net wages	2,500	-
Other creditors	6,481	28,879
Barclaycard	9,383	10,128
Capitol on Tap credit card	427	9,498
MBNA Card	15,955	(1,286 )
Accruals and deferred income	480	480
Director's loan account	100,446	273,437
Amounts owed to group undertakings	-	(80,237 )
Amounts owed to associates	107,819	67,251
Amounts owed to related parties	15,890	10,251

	259,294	318,530

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,519,865	532,576
Other creditors	-	4,497

	1,519,865	537,073

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	255,002	2

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ELIZABETH JAMES PRIME PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	-	9,898
Loss for year	-	(17,242)

Deficit on revaluation	(71,988)	-

Other comprehensive income for the year	(71,988 )	-

Total comprehensive income for the year	(71,988)	(17,242 )

Arising on shares issued during the period	-	-

As at 31 December 2025	(71,988 )	(7,344 )

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