Registration number: 14468797

J.A. And S.A. Wilson Property Ltd.

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

J.A. And S.A. Wilson Property Ltd.

(Registration number: 14468797)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	14,949	16,610
Investment property	5	533,402	503,074
		548,351	519,684
Current assets
Cash at bank and in hand		72,045	125,510
Creditors: Amounts falling due within one year	6	(366,536)	(532,449)
Net current liabilities		(294,491)	(406,939)
Total assets less current liabilities		253,860	112,745
Creditors: Amounts falling due after more than one year	6	(326,016)	(131,500)
Net liabilities		(72,156)	(18,755)
Capital and reserves
Called up share capital		200	200
Retained earnings		(72,356)	(18,955)
Shareholders' deficit		(72,156)	(18,755)

J.A. And S.A. Wilson Property Ltd.

(Registration number: 14468797)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... J A Wilson Director

J.A. And S.A. Wilson Property Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
56 Bull Street
Stratford-Upon-Avon
Warwickshire
CV37 6DS
England

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

J.A. And S.A. Wilson Property Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

J.A. And S.A. Wilson Property Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

J.A. And S.A. Wilson Property Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	17,323	17,323
At 30 November 2025	17,323	17,323
Depreciation
At 1 December 2024	713	713
Charge for the year	1,661	1,661
At 30 November 2025	2,374	2,374
Carrying amount
At 30 November 2025	14,949	14,949
At 30 November 2024	16,610	16,610

5	Investment properties

	2025 £
At 1 December	503,074
Additions	30,328
At 30 November	533,402

There has been no valuation of investment property by an independent valuer.

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	149,170	293,524
Accruals and deferred income		990	792
Other creditors		216,376	238,133
		366,536	532,449

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £149,170 (2024 - £293,524).

J.A. And S.A. Wilson Property Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	326,016	131,500

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £326,016 (2024 - £131,500).

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	326,016	131,500

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	149,170	293,524