IRIS Accounts Production v25.4.0.155 08730501 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08730501 2025-03-31 08730501 2026-03-31 08730501 2025-04-01 2026-03-31 08730501 2024-03-31 08730501 2024-04-01 2025-03-31 08730501 2025-03-31 08730501 ns15:EnglandWales 2025-04-01 2026-03-31 08730501 ns14:PoundSterling 2025-04-01 2026-03-31 08730501 ns10:Director1 2025-04-01 2026-03-31 08730501 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08730501 ns10:SmallEntities 2025-04-01 2026-03-31 08730501 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08730501 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08730501 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08730501 ns10:FullAccounts 2025-04-01 2026-03-31 08730501 1 2025-04-01 2026-03-31 08730501 ns10:Director2 2025-04-01 2026-03-31 08730501 ns10:Director3 2025-04-01 2026-03-31 08730501 ns10:RegisteredOffice 2025-04-01 2026-03-31 08730501 ns5:CurrentFinancialInstruments 2026-03-31 08730501 ns5:CurrentFinancialInstruments 2025-03-31 08730501 ns5:ShareCapital 2026-03-31 08730501 ns5:ShareCapital 2025-03-31 08730501 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 08730501 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08730501 ns5:NetGoodwill 2025-04-01 2026-03-31 08730501 ns5:NetGoodwill 2025-03-31 08730501 ns5:NetGoodwill 2026-03-31 08730501 ns5:NetGoodwill 2025-03-31 08730501 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 08730501 ns5:FurnitureFittings 2025-03-31 08730501 ns5:MotorVehicles 2025-03-31 08730501 ns5:ComputerEquipment 2025-03-31 08730501 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 08730501 ns5:FurnitureFittings 2025-04-01 2026-03-31 08730501 ns5:MotorVehicles 2025-04-01 2026-03-31 08730501 ns5:ComputerEquipment 2025-04-01 2026-03-31 08730501 ns5:ShortLeaseholdAssets ns5:LandBuildings 2026-03-31 08730501 ns5:FurnitureFittings 2026-03-31 08730501 ns5:MotorVehicles 2026-03-31 08730501 ns5:ComputerEquipment 2026-03-31 08730501 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-31 08730501 ns5:FurnitureFittings 2025-03-31 08730501 ns5:MotorVehicles 2025-03-31 08730501 ns5:ComputerEquipment 2025-03-31 08730501 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 08730501 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08730501 ns5:WithinOneYear 2026-03-31 08730501 ns5:WithinOneYear 2025-03-31 08730501 ns5:BetweenOneFiveYears 2026-03-31 08730501 ns5:BetweenOneFiveYears 2025-03-31 08730501 ns5:AllPeriods 2026-03-31 08730501 ns5:AllPeriods 2025-03-31 08730501 2 ns10:Director2 2025-03-31 08730501 2 ns10:Director2 2024-03-31 08730501 2 ns10:Director2 2025-04-01 2026-03-31 08730501 2 ns10:Director2 2024-04-01 2025-03-31 08730501 2 ns10:Director2 2026-03-31 08730501 2 ns10:Director2 2025-03-31 08730501 ns10:Director1 1 2025-03-31 08730501 ns10:Director1 1 2024-03-31 08730501 ns10:Director1 1 2025-04-01 2026-03-31 08730501 ns10:Director1 1 2024-04-01 2025-03-31 08730501 ns10:Director1 1 2026-03-31 08730501 ns10:Director1 1 2025-03-31 08730501 ns10:Director3 3 2025-03-31 08730501 ns10:Director3 3 2024-03-31 08730501 ns10:Director3 3 2025-04-01 2026-03-31 08730501 ns10:Director3 3 2024-04-01 2025-03-31 08730501 ns10:Director3 3 2026-03-31 08730501 ns10:Director3 3 2025-03-31

REGISTERED NUMBER: 08730501 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOHN GERMAN ESTATE AGENTS LIMITED

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JOHN GERMAN ESTATE AGENTS LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2026

| DIRECTORS: | J L M Morgan

| P M Sandbach

| T S Glenn

| REGISTERED OFFICE: | 9A Market Place

| Uttoxeter

| Staffordshire

| ST14 8HY

| REGISTERED NUMBER: | 08730501 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

BALANCE SHEET

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 82,757 |  | 83,435 |  |

82,757 |  | 83,435 |  |

CURRENT ASSETS

Debtors | 6 | 851,301 |  | 628,976 |  |

Cash at bank and in hand | 461,757 |  | 449,273 |  |

1,313,058 |  | 1,078,249 |  |

CREDITORS

Amounts falling due within one year | 7 | (594,915 | ) | (622,725 | ) |

NET CURRENT ASSETS | 718,143 |  | 455,524 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 800,900 |  | 538,959 |  |

PROVISIONS FOR LIABILITIES | (14,122 | ) | (17,134 | ) |

NET ASSETS | 786,778 |  | 521,825 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 786,678 |  | 521,725 |  |

SHAREHOLDERS' FUNDS | 786,778 |  | 521,825 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

P M Sandbach - Director

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| John German Estate Agents Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08730501 and its registered office address is 9A Market Place, Uttoxeter, Staffordshire, ST14 8HY.

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 financial statements are presented in Sterling and amounts are rounded to the nearest £1.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Property sales services

| Revenue from a contract to provide services is recognised on exchange of property sales contracts and when all the following conditions are satisfied:

| (i) the amount of revenue can be reliably measured;

| (ii) it is probable the Company will receive the consideration due under the contract;

| (iii) the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| (iv) the costs incurred and the costs to complete the contract can be measured reliably.

| Property lettings services

| Revenue from a contract to provide lettings services is recognised in the period in which the services are provided and when all the following conditions are satisfied:

| (i) the amount of revenue can be reliably measured;

| (ii) it is probable the Company will receive the consideration due under the contract;

| (iii) the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| (iv) the costs incurred and the costs to complete the contract can be measured reliably.

| Goodwill

| Goodwill is initially recorded at cost and is the amount paid in connection with the acquisition of two separate entities in 2014 and one in 2018. Goodwill is being amortised evenly over its estimated useful life of five years from the date of acquisition.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

| Depreciation is provided at the following annual rates in order to write off each asset, net of anticipated disposal proceeds, over its estimated useful economic life. Depreciation is charged at the following rates:

| Short leasehold land & buildings |  |  | -10% straight line |  |

| Fixtures and fittings |  |  | -25% on reducing balance |  |

| Motor vehicles |  |  | -25% on reducing balance |  |

| Computer equipment |  |  | -33% straight line |  |

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, 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.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors 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 payments discounted at a market rate of interest.

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

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a charge attributable to an item of income and expense is recognised as other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Leasing commitments

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 100 (2025 - 103 ) .

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 385,723 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 385,723 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Short |

| leasehold |  | Fixtures |

| land & |  | and |  | Motor |  | Computer |

| buildings |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 38,730 |  | 106,609 |  | 1,300 |  | 68,025 |  | 214,664 |  |

| Additions | - |  | 11,163 |  | - |  | 11,294 |  | 22,457 |  |

| Disposals | - |  | (1,050 | ) | - |  | (28,030 | ) | (29,080 | ) |

| At 31 March 2026 | 38,730 |  | 116,722 |  | 1,300 |  | 51,289 |  | 208,041 |  |

| DEPRECIATION

| At 1 April 2025 | 8,424 |  | 65,062 |  | 1,186 |  | 56,557 |  | 131,229 |  |

| Charge for year | 3,874 |  | 11,283 |  | 29 |  | 7,783 |  | 22,969 |  |

| Eliminated on disposal | - |  | (960 | ) | - |  | (27,954 | ) | (28,914 | ) |

| At 31 March 2026 | 12,298 |  | 75,385 |  | 1,215 |  | 36,386 |  | 125,284 |  |

| NET BOOK VALUE

| At 31 March 2026 | 26,432 |  | 41,337 |  | 85 |  | 14,903 |  | 82,757 |  |

| At 31 March 2025 | 30,306 |  | 41,547 |  | 114 |  | 11,468 |  | 83,435 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 179,239 |  | 177,432 |  |

| Amounts owed by John German Holdings | 453,156 |  | 235,811 |  |

| Other debtors | 218,906 |  | 215,733 |  |

851,301 |  | 628,976 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 151,862 |  | 168,360 |  |

| Taxation and social security | 357,727 |  | 379,547 |  |

| Other creditors | 85,326 |  | 74,818 |  |

594,915 |  | 622,725 |  |

JOHN GERMAN ESTATE AGENTS LIMITED (REGISTERED NUMBER: 08730501) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 164,388 |  | 108,993 |  |

| Between one and five years | 236,261 |  | 114,842 |  |

400,649 |  | 223,835 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| J L M Morgan

| Balance outstanding at start of year | 2,063 |  | 5,464 |  |

| Amounts advanced | 6,730 |  | 13,813 |  |

| Amounts repaid | (3,850 | ) | (17,214 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,943 |  | 2,063 |  |

| P M Sandbach

| Balance outstanding at start of year | 25,044 |  | 22,381 |  |

| Amounts advanced | 34,249 |  | 30,771 |  |

| Amounts repaid | (31,237 | ) | (28,108 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 28,056 |  | 25,044 |  |

| T S Glenn

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 355 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 355 |  | - |  |