REGISTERED NUMBER: 00572633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

J.W. COOK ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Rawlings

SECRETARY:

M A Rawlings

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

00572633 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

61,122

66,245

Investment property

5

6,875,000

6,875,000

6,936,122

6,941,245

CURRENT ASSETS

Debtors

6

860,373

447,680

Cash at bank

234,172

199,788

1,094,545

647,468

CREDITORS

Amounts falling due within one year

7

680,648

662,074

NET CURRENT ASSETS/(LIABILITIES)

413,897

(14,606

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,350,019

6,926,639

CREDITORS

Amounts falling due after more than one year

8

(730,112

)

(352,105

)

PROVISIONS FOR LIABILITIES

(785,997

)

(784,697

)

NET ASSETS

5,833,910

5,789,837

CAPITAL AND RESERVES

Called up share capital

85,000

85,000

Fair value reserve

4,184,308

4,184,308

Retained earnings

1,564,602

1,520,529

5,833,910

5,789,837

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

M A Rawlings - Director

1.	STATUTORY INFORMATION

J.W. Cook Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the total value of rents and charges receivable during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Integral features

-

5% on cost

Fixtures, fittings and equipment

-

25% on reducing balance

Investment property

Investment properties are shown at their fair value.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

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.

Hire purchase and leasing commitments

Rentals paid 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.

3.

EMPLOYEES

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Integral

and

features

equipment

Totals

£

£

£

COST

At 1 April 2025

112,232

16,527

128,759

Additions

-

1,505

1,505

At 31 March 2026

112,232

18,032

130,264

DEPRECIATION

At 1 April 2025

49,251

13,263

62,514

Charge for year

5,612

1,016

6,628

At 31 March 2026

54,863

14,279

69,142

NET BOOK VALUE

At 31 March 2026

57,369

3,753

61,122

At 31 March 2025

62,981

3,264

66,245

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

6,875,000

NET BOOK VALUE

At 31 March 2026

6,875,000

At 31 March 2025

6,875,000

If investment properties had not been revalued, they would have been included at the historical cost £194,552 (2025: £194,552).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by participating interests

810,616

400,671

Other debtors

48,816

47,009

Prepayments and accrued income

941

-

860,373

447,680

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

40,000

40,000

Trade creditors

-

1,102

Amounts owed to group undertakings

456,838

448,393

Taxation and social security

55,851

51,495

Other creditors

127,959

121,084

680,648

662,074

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

730,112

352,105

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

40,000

40,000

Amounts falling due between two and five years:

Bank loans

730,112

352,105

10.	ULTIMATE PARENT COMPANY

J W Cook Estates Limited is a wholly owned subsidiary of MAR Holdings Limited.

43 Queen Victoria Avenue

Hove

East Sussex

BN3 6XA