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REGISTERED NUMBER: 10738561 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2022

for

JD&H Properties Limited

JD&H Properties Limited (Registered number: 10738561)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JD&H Properties Limited

Company Information
for the Year Ended 31 March 2022







DIRECTOR: Mr M N Imison





REGISTERED OFFICE: SRB Associates (Leicestershire) Limited
Pera Business Park
Nottingham Road
Melton Mowbay
Leicestershire
LE13 0PB





REGISTERED NUMBER: 10738561 (England and Wales)





ACCOUNTANTS: SRB Associates (Leicestershire) Limited
Pera Business Park
Nottingham Road
Melton Mowbray
Leicestershire
LE13 0PB

JD&H Properties Limited (Registered number: 10738561)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,997 10,312
Investment property 5 260,000 240,000
267,997 250,312

CURRENT ASSETS
Stocks 315,807 -
Debtors 6 102 392,593
Prepayments and accrued income 993 1,153
Cash at bank 18,567 3,424
335,469 397,170
CREDITORS
Amounts falling due within one year 7 398,376 200,223
NET CURRENT (LIABILITIES)/ASSETS (62,907 ) 196,947
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,090

447,259

CREDITORS
Amounts falling due after more than one year 8 (134,588 ) (364,589 )

PROVISIONS FOR LIABILITIES 9 (47,559 ) (47,559 )
NET ASSETS 22,943 35,111

CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 65,146 45,146
Retained earnings (42,303 ) (10,135 )
SHAREHOLDERS' FUNDS 22,943 35,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JD&H Properties Limited (Registered number: 10738561)

Balance Sheet - continued
31 March 2022


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 25 August 2022 and were signed by:





Mr M N Imison - Director


JD&H Properties Limited (Registered number: 10738561)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

JD&H Properties 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each assets over its expected useful life, as follow:

Motor vehicles - 25% Reducing Balance Basis
Office & equipment - 33.3% Straight Line Basis

Investment property
The investment property was valued on 31st March 2022 by the director.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

JD&H Properties Limited (Registered number: 10738561)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2021 - 13,995 383 14,378
Additions 408 - - 408
At 31 March 2022 408 13,995 383 14,786
DEPRECIATION
At 1 April 2021 - 3,938 128 4,066
Charge for year 82 2,514 127 2,723
At 31 March 2022 82 6,452 255 6,789
NET BOOK VALUE
At 31 March 2022 326 7,543 128 7,997
At 31 March 2021 - 10,057 255 10,312

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2021 240,000
Revaluations 20,000
At 31 March 2022 260,000
NET BOOK VALUE
At 31 March 2022 260,000
At 31 March 2021 240,000

Investment properties were valued on an open market basis on 31st March 2022 by the director.

Fair value at 31 March 2022 is represented by:
£   
Valuation in 2022 260,000

JD&H Properties Limited (Registered number: 10738561)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors - 392,513
Other debtors 102 80
102 392,593

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade creditors 114 30
Tax - 7,008
Other creditors 397,237 192,190
Accrued expenses 1,025 995
398,376 200,223

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.22 31.3.21
£    £   
Business loans 134,588 364,589

9. PROVISIONS FOR LIABILITIES
31.3.22 31.3.21
£    £   
Deferred tax 47,559 47,559

Deferred
tax
£   
Balance at 1 April 2021 47,559
Balance at 31 March 2022 47,559

JD&H Properties Limited (Registered number: 10738561)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

10. CALLED UP SHARE CAPITAL




Allotted, issued and fully paid:
Number: Class: Nominal 31.3.22 31.3.21
value: £    £   
90 A Ordinary £1 90 90
5 B Ordinary £1 5 5
5 C Ordinary £1 5 5
100 100

11. RESERVES
Fair
value
reserve
£   
At 1 April 2021 45,146
Fair value reserve 20,000

At 31 March 2022 65,146

12. RELATED PARTY DISCLOSURES

From time to time the director provides financing loans to the company as disclosed as other creditors (Directors current accounts). These loans are interest free and repayable on demand. The balance outstanding at the year end was £397,237 (2021: £192,190).

13. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M N Imison.