Registration number: 12398186

J And J Property (North West) Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

J And J Property (North West) Limited

Company Information

Directors

Mrs VJ Williams Mr RS Williams

Registered office

111 Brownedge Road Lostock Hall Preston Lancashire England PR5 5AE

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

J And J Property (North West) Limited

(Registration number: 12398186)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	4	1,187,496	941,746
Current assets
Debtors	5	950	950
Cash at bank and in hand		42,634	908
		43,584	1,858
Creditors: Amounts falling due within one year	6	(489,627)	(433,641)
Net current liabilities		(446,043)	(431,783)
Total assets less current liabilities		741,453	509,963
Creditors: Amounts falling due after more than one year	6	(674,360)	(443,051)
Provisions for liabilities		(7,960)	(7,960)
Net assets		59,133	58,952
Capital and reserves
Called up share capital		2	2
Revaluation reserve		33,934	33,934
Retained earnings		25,197	25,016
Shareholders' funds		59,133	58,952

For the financial year ending 31 January 2026 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 and 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 Income Statement.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... Mrs VJ Williams Director

J And J Property (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

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

The address of its registered office is:
111 Brownedge Road
Lostock Hall
Preston
Lancashire
PR5 5AE
England

These financial statements were authorised for issue by the Board on 23 October 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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

J And J Property (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences that have originated but not reserved 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 of deferred tax liabilities or other future taxable profits.

Investment property

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Investment properties

	2026 £
At 1 February	941,746
Additions	245,750
At 31 January	1,187,496

Investment property is included at fair value and is reviewed each year.

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

5

Debtors

Current	2026 £	2025 £
Other debtors	950	950
	950	950

J And J Property (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	52,772	-
Trade creditors		-	5,498
Taxation and social security		42	1,851
Accruals and deferred income		1,295	960
Other creditors		435,518	425,332
		489,627	433,641

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	674,360	443,051

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	674,360	443,051

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	52,772	-

Paragon Bank PLC have four charges, Aldermore Bank PLC have four charges and RBS have one charge in the form of mortgages and loans secured individually against properties that are included in investment properties.

8	Related party transactions

Summary of transactions with parent

J And J Property (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

8	Related party transactions (continued)

At the year end the company owed £435,518 (2025 £425,332) to it's parent company. The loan is interest free and repayable on demand.