REGISTERED NUMBER: 16507948 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 10 JUNE 2025 TO 30 APRIL 2026

FOR

J FERGUSON INVESTMENTS LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Development stock

122,470

Cash at bank and in hand

3,676

126,146

CREDITORS

Amounts falling due within one year

44,728

NET CURRENT ASSETS

81,418

TOTAL ASSETS LESS CURRENT LIABILITIES

81,418

CREDITORS

Amounts falling due after more than one year

4

86,242

NET LIABILITIES

(4,824

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(4,924

)

(4,824

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr I Ferguson - Director

Mr S E Ferguson - Director

1.	STATUTORY INFORMATION

J Ferguson Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16507948

Registered office:

Spitfire House

19 Falcon Court

Preston Farm Industrial Estate

Stockton-on-Tees

Cleveland

TS18 3TU

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 as modified by the revaluation of certain assets.

Development stock

Development stock is stated at the lower of cost or net realisable value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

£

Repayable otherwise than by instalments

Bank loans

86,242

5.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

86,242

The bank loans are secured on the properties to which they relate.