JXW Development Consultants Limited

Registered number

07136322

Unaudited Filleted Accounts

31 January 2026

JXW Development Consultants Limited
Registered number:		07136322
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		110,878			153,945

Current assets
Stocks		15,667			15,667
Debtors	4	80,400			222,424
Investments held as current assets	5	72,918			72,918
Cash at bank and in hand		43,318			11,261
		212,303			322,270

Creditors: amounts falling due within one year	6	(117,856)			(104,223)

Net current assets			94,447			218,047

Total assets less current liabilities			205,325			371,992

Creditors: amounts falling due after more than one year	7		-			(62,494)

Provisions for liabilities			(10,650)			(14,454)


Net assets			194,675			295,044

Capital and reserves
Called up share capital			100			100
Profit and loss account			194,575			294,944

Shareholders' funds			194,675			295,044

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mrs J Perkins
Director
Approved by the board on 10 August 2026

JXW Development Consultants Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Alterations to leasehold property			10% on cost
	Fixtures, fittings and equipment			20% on cost
	Motor vehicles			25% on reducing balance

	Investments
	Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	137,757		140,061		91,819		369,637
	Disposals	-		(666)		-		(666)
	At 31 January 2026	137,757		139,395		91,819		368,971

	Depreciation
	At 1 February 2025	80,754		94,767		40,171		215,692
	Charge for the year	10,185		19,603		12,912		42,700
	On disposals	-		(299)		-		(299)
	At 31 January 2026	90,939		114,071		53,083		258,093

	Net book value
	At 31 January 2026	46,818		25,324		38,736		110,878
	At 31 January 2025	57,003		45,294		51,648		153,945



4	Debtors					2026		2025
£							£

	Trade debtors					80,400		15,000
	Other debtors					-		207,424
						80,400		222,424


5	Investments held as current assets					2026		2025
£							£
	Fair value
	Unlisted investments					72,918		72,918

	The investments were revalued as at 31 January 2017. The directors consider this to be a fair valuation as at the year end.


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,038		4,271
	Obligations under finance lease and hire purchase contracts					61,247		11,286
	Trade creditors					749		703
	Taxation and social security costs					47,861		71,867
	Other creditors					6,961		16,096
						117,856		104,223


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		1,247
	Obligations under finance lease and hire purchase contracts					-		61,247
						-		62,494


8	Other information

	JXW Development Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Portland House
	21 Narborough Road
	Cosby
	Leicester
	LE9 1TA