JZ Property Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14727199

		31 March 2026		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		785,000		785,000

			785,000		785,000
CURRENT ASSETS
Debtors	5	353,438		65,525
Cash at bank and in hand		3,054		4,821

		356,492		70,346
Creditors: Amounts Falling Due Within One Year	6	(555,396 )		(418,471 )

NET CURRENT ASSETS (LIABILITIES)			(198,904 )		(348,125 )

TOTAL ASSETS LESS CURRENT LIABILITIES			586,096		436,875

Creditors: Amounts Falling Due After More Than One Year	7		(537,445 )		(396,313 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,417 )		-

NET ASSETS			22,234		40,562

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve			79,255		105,672
Profit and Loss Account			(57,121 )		(65,210 )

SHAREHOLDERS' FUNDS			22,234		40,562

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JZ Property Developments Limited

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Adams

Director

16 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JZ Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14727199 . The registered office is Ground Floor Office, 2 Mill Pool, Nash Lane, Belbroughton, Worcestershire, DY9 9AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors are of the opinion that they intend to assist and meet the company's day to day working capital requirements when necessary and offer their continued support. At the year end, the current liabilities exceeded the current assets by £198,904 (2024: £348,125). On this basis, the directors consider it appropriate to prepare the financial statements on lhe going concern basis.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Reporting period

The financial statements cover a period of fifteen months, as the directors have chosen to align the reporting

period with the tax year. The comparative amounts presented in the financial statements (Including the

related notes) are therefore not entirely comparable.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

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JZ Property Developments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 March 2026

4. Investment Property

	31 March 2026
	£
Fair Value
As at 1 January 2025 and 31 March 2026	785,000

The fair value of the Investment property has been arrived at on the basis of a valuation caried out at 31 March 2026 by the director. The valuation was made on an open market basis by reference to market evidence of transaction prices for similiar properties. Under historical cost, Investment property amounts would be £679,328.

5. Debtors

	31 March 2026	31 December 2024
	£	£
Due within one year
Amounts owed by participating interests	353,438	50,260
Other debtors	-	15,265

	353,438	65,525

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 December 2024
	£	£
Bank loans and overdrafts	33,595	29,114
Other creditors	521,801	389,357

	555,396	418,471

Bank loans of £33,595 (2024: £29,114) are secured by a debenture and legal charge over the related Freehold property.

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 December 2024
	£	£
Bank loans	537,445	396,313

Bank loans of £537,445 (2024: £396,313) are secured by a debenture and legal charge over the related Freehold property.

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JZ Property Developments Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 March 2026

8. Share Capital

	31 March 2026	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

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