REGISTERED NUMBER: 00760976 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

W.Jordan & Son (Holdings) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W J Jordan

R D Jordan

D D Jordan

J W Jordan

REGISTERED OFFICE:

Holme Mills

Langford Road

Biggleswade

Bedfordshire

SG18 9JX

REGISTERED NUMBER:

00760976 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

Brigham House

High Street

Biggleswade

Bedfordshire

SG18 0LD

FIXED ASSETS

Investments

4

1,944,364

1,764,732

Investment property

5

5,329,500

5,329,500

7,273,864

7,094,232

CURRENT ASSETS

Debtors

180,884

86,288

Cash at bank

173,406

254,964

354,290

341,252

CREDITORS

Amounts falling due within one year

9,017,885

9,110,921

NET CURRENT LIABILITIES

(8,663,595

)

(8,769,669

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,389,731

)

(1,675,437

)

CAPITAL AND RESERVES

Called up share capital

103,500

103,500

Retained earnings

(1,493,231

)

(1,778,937

)

SHAREHOLDERS' FUNDS

(1,389,731

)

(1,675,437

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Balance Sheet for the year ended 31 December 2025 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 23 September 2026 and were signed on its behalf by:

W J Jordan - Director

1.	STATEMENT OF COMPLIANCE

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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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.

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.

Going concern

At the balance sheet date the Company's liabilities exceeded its assets. The Company continues to trade within its financial parameters and with the continued support of its shareholders..

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 January 2025

1,764,732

Additions

182,110

Disposals

(146,866

)

Revaluations

144,388

At 31 December 2025

1,944,364

NET BOOK VALUE

At 31 December 2025

1,944,364

At 31 December 2024

1,764,732

Cost or valuation at 31 December 2025 is represented by:

Totals

£

Valuation in 2019

235,094

Valuation in 2020

225,641

Valuation in 2021

(139,476

)

Valuation in 2022

(249,430

)

Valuation in 2023

62,447

Valuation in 2024

91,220

Valuation in 2025

144,388

Cost

1,574,480

1,944,364

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

5,329,500

Additions

147,773

Revaluations

(147,773

)

At 31 December 2025

5,329,500

NET BOOK VALUE

At 31 December 2025

5,329,500

At 31 December 2024

5,329,500

Fair value at 31 December 2025 is represented by:

£

Valuation in 2013

4,158

Valuation in 2014

1,604,766

Valuation in 2015

(76,366

)

Valuation in 2016

(410,974

)

Valuation in 2017

232,055

Valuation in 2018

(2,126,367

)

Valuation in 2021

736

Valuation in 2022

(1,035,500

)

Valuation in 2024

(96,131

)

Valuation in 2025

(147,773

)

Cost

7,380,896

5,329,500

If the investment properties had not been revalued they would have been included at the following historical cost:

31/12/25

31/12/24

£

£

Cost

7,380,896

7,233,123

The Investment properties were independently valued in August 2023 by D W Clinton Bsc FRICS.

The directors do not believe there is any material difference in the fair value of the property between the date of the valuation and the balance sheet date.

During the year capital costs of £147,773 were incurred carrying out extensive refurbishment works on the investment property "Mill House", At the balance sheet date the refurbishment works were incomplete. The directors will carry out a revaluation of "Mill House" once the full refurbishment of the property is complete.