Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-282021-10-0100falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05559559 2021-10-01 2023-02-28 05559559 2020-10-01 2021-09-30 05559559 2023-02-28 05559559 2021-09-30 05559559 c:Director1 2021-10-01 2023-02-28 05559559 d:CurrentFinancialInstruments 2023-02-28 05559559 d:CurrentFinancialInstruments 2021-09-30 05559559 d:Non-currentFinancialInstruments 2023-02-28 05559559 d:Non-currentFinancialInstruments 2021-09-30 05559559 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 05559559 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 05559559 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 05559559 d:Non-currentFinancialInstruments d:AfterOneYear 2021-09-30 05559559 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-02-28 05559559 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2021-09-30 05559559 d:ShareCapital 2023-02-28 05559559 d:ShareCapital 2021-09-30 05559559 d:RetainedEarningsAccumulatedLosses 2023-02-28 05559559 d:RetainedEarningsAccumulatedLosses 2021-09-30 05559559 c:OrdinaryShareClass1 2021-10-01 2023-02-28 05559559 c:OrdinaryShareClass1 2023-02-28 05559559 c:OrdinaryShareClass1 2021-09-30 05559559 c:FRS102 2021-10-01 2023-02-28 05559559 c:AuditExempt-NoAccountantsReport 2021-10-01 2023-02-28 05559559 c:FullAccounts 2021-10-01 2023-02-28 05559559 c:PrivateLimitedCompanyLtd 2021-10-01 2023-02-28 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05559559










JHB ESTATES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2023

 
JHB ESTATES LIMITED
REGISTERED NUMBER: 05559559

BALANCE SHEET
AS AT 28 FEBRUARY 2023

28 February
30 September
2023
2021
Note
£
£

Fixed assets
  

Investment property
  
77,032
77,032

  
77,032
77,032

Current assets
  

Cash at bank and in hand
 3 
484
1,310

  
484
1,310

Creditors: amounts falling due within one year
 4 
(11,685)
(17,378)

Net current liabilities
  
 
 
(11,201)
 
 
(16,068)

Total assets less current liabilities
  
65,831
60,964

Creditors: amounts falling due after more than one year
 5 
(68,000)
(68,000)

  

Net liabilities
  
(2,169)
(7,036)


Capital and reserves
  

Called up share capital 
 7 
9,000
9,000

Profit and loss account
  
(11,169)
(16,036)

  
(2,169)
(7,036)

Page 1

 
JHB ESTATES LIMITED
REGISTERED NUMBER: 05559559
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr T J Brook
Director

Date: 20 November 2023

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
JHB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

JHB Estates Limited, 05559559, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at 17 Ronneby Close, Weybridge, Surrey, KT13 9SB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

Page 3

 
JHB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Cash and cash equivalents

28 February
30 September
2023
2021
£
£

Cash at bank and in hand
484
1,310

484
1,310



4.


Creditors: Amounts falling due within one year

28 February
30 September
2023
2021
£
£

Other creditors
10,382
15,460

Accruals and deferred income
1,303
1,918

11,685
17,378


Page 4

 
JHB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

5.


Creditors: Amounts falling due after more than one year

28 February
30 September
2023
2021
£
£

Bank loans
68,000
68,000

68,000
68,000



6.


Loans


Analysis of the maturity of loans is given below:


28 February
30 September
2023
2021
£
£




Amounts falling due after more than 5 years

Bank loans
68,000
68,000

68,000
68,000



7.


Share capital

28 February
30 September
2023
2021
£
£
Allotted, called up and fully paid



9,000 (2021 - 9,000) Ordinary shares of £1.00 each
9,000
9,000


 
Page 5