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Registered Number: 10276641
England and Wales

 

 

 

LJBR PROP LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Director Liam Joseph Brendan Ryan
Registered Number 10276641
Registered Office Unit 216 C/O Assets For Life Waterhouse Business Centre
2 Cromar Way
Chelmsford
CM1 2QE
Accountants aa Chartered Accountants
Fenlake House,
Fenlake Business Centre,
Fengate, Peterborough,
Cambridgeshire
PE1 5BQ
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LJBR Prop Ltd for the year ended 31 March 2023.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LJBR Prop Ltd for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.


As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of LJBR Prop Ltd, as a body, in accordance with the terms of our engagement letter dated 18 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of LJBR Prop Ltd and state those matters that we have agreed to state to the Board of Directors of LJBR Prop Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LJBR Prop Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LJBR Prop Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LJBR Prop Ltd. You consider that LJBR Prop Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LJBR Prop Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended
31 March 2023



....................................................
aa Chartered Accountants
Fenlake House,
Fenlake Business Centre,
Fengate, Peterborough,
Cambridgeshire
PE1 5BQ
18 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Investments 3 2,000    2,013 
2,000    2,013 
Current assets      
Debtors 4 524,337    583,096 
Investments 5 1    26 
Cash at bank and in hand 211,992    397,240 
736,330    980,362 
Creditors: amount falling due within one year 6 (70,620)   (198,371)
Net current assets 665,710    781,991 
 
Total assets less current liabilities 667,710    784,004 
Creditors: amount falling due after more than one year 7 (208,943)   (314,682)
Net assets 458,767    469,322 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 458,667    469,222 
Shareholder's funds 458,767    469,322 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 18 October 2023 and were signed by:


-------------------------------
Liam Joseph Brendan Ryan
Director
3
General Information
LJBR Prop Ltd is a private company, limited by shares, registered in England and Wales, registration number 10276641, registration address Unit 216 C/O Assets For Life Waterhouse Business Centre, 2 Cromar Way, Chelmsford, CM1 2QE.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention 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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Average number of employees including directors

Average number of employees during the year was 1 (2022 : 1).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2022 2,000    2,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2023 2,000    2,000 

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   293 
Corporation Tax 2,461   
Other Debtors 521,876    582,803 
524,337    583,096 

5.

Investments

2023
£
  2022
£
Other Investments - Unlisted - Cost b/fwd   26 
  26 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   11,486 
Bank Loans & Overdrafts 5,621    5,556 
Amounts Owed to Participating Interests   5,834 
Corporation Tax   55,022 
Accrued Expenses (1)  
Other Creditors 65,000    120,473 
70,620    198,371 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 34,194    39,933 
Amounts Owed to Participating Interests   90,000 
Directors' Loan Accounts 174,749    184,749 
208,943    314,682 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

9.

Director’s loan

Money advanced to the company by the director

Description   2023
£
  2022
£
Opening balance at the start of year 184,749  351,108 
Money repaid to the directors during the year (10,000) (166,359)
Closing balance at the end of year 174,749  184,749 

10.

Creditors due after more than one year

The bank loan included in creditors more than one year, has an amount of £34,194 (2022: £39,933) which is due after more than 1 year.

The bank loan included in creditors due less than one year, has an amount of £5,621 (2022: £5,556) which is due within 1 year.
11.

Black Capital

The amount of £521,876 shown under other debtors may not be recovered from Black Capital due to potential liquidation.
12.

Investments in related parties

The company holds shares in the following parties:
Particulars Current
£
JM Prop

4