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REGISTERED NUMBER: 04911657 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 September 2023

for

CJH Holdings Limited

CJH Holdings Limited (Registered number: 04911657)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CJH Holdings Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: C J H Philpot
P J H Philpot





SECRETARY: Mrs A C Philpot





REGISTERED OFFICE: Boyton Hall Farmhouse
Boyton Cross
Chelmsford
Essex
CM1 4LN





REGISTERED NUMBER: 04911657 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

CJH Holdings Limited (Registered number: 04911657)

Abridged Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,759,784 2,759,784
Investments 5 487,000 487,000
3,246,784 3,246,784

CURRENT ASSETS
Debtors 6 3,656,389 3,613,639
Cash in hand 90 90
3,656,479 3,613,729
CREDITORS
Amounts falling due within one year 3,380,750 3,338,000
NET CURRENT ASSETS 275,729 275,729
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,522,513

3,522,513

CAPITAL AND RESERVES
Called up share capital 7 102 102
Share premium 2,674,627 2,674,627
B reserves 339,114 -
Retained earnings 508,670 847,784
SHAREHOLDERS' FUNDS 3,522,513 3,522,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CJH Holdings Limited (Registered number: 04911657)

Abridged Balance Sheet - continued
30 September 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2024 and were signed on its behalf by:





C J H Philpot - Director


CJH Holdings Limited (Registered number: 04911657)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

CJH Holdings 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.

Basis of consolidation
Group accounts have not been prepared as the group qualifies as a small sized group.

Tangible fixed assets
No depreciation is provided on freehold land or buildings. It is the company's policy to maintain these assets in a continual state of repair. The useful economic life of these assets are thus so long and residual values so high that the directors estimate the charge would not be material. Accordingly annual impairment reviews are carried out.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Going concern
The company does not trade. The directors are confident that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Investments
Investments held as fixed assets are stated at cost less provision for any impairment in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

CJH Holdings Limited (Registered number: 04911657)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022
and 30 September 2023 2,759,784
NET BOOK VALUE
At 30 September 2023 2,759,784
At 30 September 2022 2,759,784

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 October 2022
and 30 September 2023 487,000
NET BOOK VALUE
At 30 September 2023 487,000
At 30 September 2022 487,000

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

20232022
£   £   
Due after more than one year:
Amounts owed by subsidiary company3,656,3893,613,639

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
6,120 Ordinary 1p 61 102
4,080 B Ordinary 1p 41 -
102 102

During the year ended 30 September 2023, 4,080 Ordinary shares of £0.01 each were reclassified as 4,080 B Ordinary shares of £0.01 each.

CJH Holdings Limited (Registered number: 04911657)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. CONTINGENT LIABILITIES

The company is party to cross guarantees in favour of Clydesdale Bank Plc and Nat West Bank Plc covering loans and overdrafts in respect of other group companies. The liability at the balance sheet date in respect of these guarantees amounted to £6,200,000 (2022 - £7,360,000) and are made up as follows:-

2023 2022
£    £   
Clydesdale loan 4,900,000 6,060,000
Nat West loan 1,300,000 1,300,000
6,200,000 7,360,000