2022-08-012023-07-312023-07-31false13530211HJB PROPERTY INVESTMENTS 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HJB PROPERTY INVESTMENTS LTD

Registered Number
13530211
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

HJB PROPERTY INVESTMENTS LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

BARNES, Harry Jude
BARNES, Matthew Robert
CHAPMAN, Jennifer Anne

Registered Address

Unit C Anchor House School Lane
Chandlers Ford
Eastleigh
SO53 4DY

Registered Number

13530211 (England and Wales)
HJB PROPERTY INVESTMENTS LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6800,200655,708
800,200655,708
Current assets
Debtors300,789333,768
Cash at bank and on hand5185,051
301,307338,819
Creditors amounts falling due within one year12(626,584)(667,048)
Net current assets (liabilities)(325,277)(328,229)
Total assets less current liabilities474,923327,479
Creditors amounts falling due after one year13(300,000)(300,000)
Net assets174,92327,479
Capital and reserves
Called up share capital1,0001,000
Profit and loss account173,92326,479
Shareholders' funds174,92327,479
The financial statements were approved and authorised for issue by the Board of Directors on 1 November 2023, and are signed on its behalf by:
BARNES, Matthew Robert
Director
Registered Company No. 13530211
HJB PROPERTY INVESTMENTS LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention as modified by the revaluation of investment properties, and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 August 22674,133
Additions144,580
At 31 July 23800,288
Depreciation and impairment
At 01 August 2218,425
Charge for year88
At 31 July 2388
Net book value
At 31 July 23800,200
At 31 July 22655,708
7.Revaluation of property, plant and equipment
Investment properties are shown at most recent market value. Any aggregate surplus or deficit arising from changes in fair value are recognised through the Profit and Loss Account.

2023

2022

££
Property, plant and equipment / tangible fixed assets143,792-
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BARNES, Matthew Robert19,468019,4680
CHAPMAN, Jennifer Anne7,0007897,000789
26,46878926,468789
9.Dividends proposed and payable

2023

2022

££
Dividends Paid33,903-
Total33,903-
10.Debtors within one year

2023

2022

££
Amounts owed by associates and joint ventures / participating interests78926,468
Other debtors300,0007,300
Total300,78933,768
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Debtors after one year

2023

2022

££
Other debtors-300,000
Total-300,000
12.Creditors within one year

2023

2022

££
Taxation and social security8,6266,211
Other creditors615,058657,337
Accrued liabilities and deferred income2,9003,500
Total626,584667,048
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts300,000300,000
Total300,000300,000