Registered number
11384464
JAUJAR INVESTMENTS LIMITED
Filleted Accounts
31 May 2023
JAUJAR INVESTMENTS LIMITED
Registered number: 11384464
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 6,293,088 6,246,338
Current assets
Debtors 4 392,607 490,010
Cash at bank and in hand 40,072 33,799
432,679 523,809
Creditors: amounts falling due within one year 5 (295,618) (401,224)
Net current assets 137,061 122,585
Total assets less current liabilities 6,430,149 6,368,923
Creditors: amounts falling due after more than one year 6 (2,052,362) (2,102,065)
Net assets 4,377,787 4,266,858
Capital and reserves
Called up share capital 2,000 2,000
Share premium 4,389,778 4,389,778
Profit and loss account (13,991) (124,920)
Shareholders' funds 4,377,787 4,266,858
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Bilhar Singh SIDHU
Director
Approved by the board on 23 February 2024
JAUJAR INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 May 2023
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes (if applicable). Turnover represents the value of rent receivable.
Investment properties
Investment properties are revalued annually and the aggregate surplus or deficit is transferred to revaluation reserve. No depreciation is provided in respect of investment properties.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 June 2022 6,246,338
Additions 46,750
At 31 May 2023 6,293,088
Depreciation
At 31 May 2023 -
Net book value
At 31 May 2023 6,293,088
At 31 May 2022 6,246,338
Freehold land and buildings: 2023 2022
£ £
Historical cost 6,793,088 6,746,338
6,793,088 6,746,338
The investment properties were measured for fair value by the directors, and in their opinion the
fair value of the investment property is fairly stated.
4 Debtors 2023 2022
£ £
Trade debtors 2,497 -
Deferred tax asset 125,000 125,000
Other debtors 265,110 365,010
392,607 490,010
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 45,925 45,537
Trade creditors 36,714 33,164
Taxation and social security costs 27,737 22,249
Directors' loan account 35,340 30,391
Other creditors 149,902 269,883
295,618 401,224
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 2,052,362 2,102,065
7 Loans 2023 2022
£ £
Creditors include:
Amounts payable otherwise than by instalment falling due for payment after more than five years 1,652,774 1,652,811
Instalments falling due for payment after more than five years 235,310 276,823
1,888,084 1,929,634
Secured bank loans 2,067,706 2,107,317
The bank loan is secured by first charge over the freehold land and buildings held by the company.
8 Off-balance sheet arrangements
The legal ownership and the loan obligations secured on the properties are registered in the names of the shareholders and their family whereas the beneficial ownership rests with the company.
9 Related party transactions
Management fee was paid £37,200 (2022: £37,200) to Jaujar Law Limited, a company incorporated in England and Wales. Jaujar Law Limited is controlled by a close member of the director Mr Bilhar Singh Sidhu's family.

Other debtors include unsecured loan£30,100 (2022: £NIL) to GK & BS Sidhu Properties Ltd; £20,010 (2022: £20,010) to Josh Lawson Limited and £215,000 (2022: £345,000) to Savera Investments Ltd. All three companies incorporated in England and Wales and controlled by the close family members of the director Mr Bilhar Singh Sidhu.

Other creditors include unsecured loan £NIL (2022: £90,000) from GK & BS Properties Ltd; £2,100 (2022: £2,100) from Jaujar Enterprises Ltd; £40,816 (2022: £45,607) from Sidhu & Samra Properties Ltd; and £46,000 (2022: £60,000) from SK & MK Properties Ltd. All the companies were incorporated in England and Wales, and controlled by the close family members of the director Mr Bilhar Singh Sidhu.
10 Controlling party
During the period the company was controlled by Mr Jaujar Singh Sidhu and Mr Ajit Singh Sidhu.
11 Other information
JAUJAR INVESTMENTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
3 Craneswater Park
Southall
UB2 5RW
JAUJAR INVESTMENTS LIMITED 11384464 false 2022-06-01 2023-05-31 2023-05-31 VT Final Accounts October 2023 release 2 Mr Bilhar Singh SIDHU No description of principal activity 11384464 2021-06-01 2022-05-31 11384464 core:WithinOneYear 2022-05-31 11384464 core:AfterOneYear 2022-05-31 11384464 core:ShareCapital 2022-05-31 11384464 core:SharePremium 2022-05-31 11384464 core:RetainedEarningsAccumulatedLosses 2022-05-31 11384464 core:MoreThanFiveYears 2022-05-31 11384464 2022-06-01 2023-05-31 11384464 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 11384464 bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 11384464 bus:Director40 2022-06-01 2023-05-31 11384464 1 2022-06-01 2023-05-31 11384464 2 2022-06-01 2023-05-31 11384464 core:LandBuildings 2022-06-01 2023-05-31 11384464 countries:England 2022-06-01 2023-05-31 11384464 bus:FRS102 2022-06-01 2023-05-31 11384464 bus:FullAccounts 2022-06-01 2023-05-31 11384464 2023-05-31 11384464 core:WithinOneYear 2023-05-31 11384464 core:AfterOneYear 2023-05-31 11384464 core:ShareCapital 2023-05-31 11384464 core:SharePremium 2023-05-31 11384464 core:RetainedEarningsAccumulatedLosses 2023-05-31 11384464 core:LandBuildings 2023-05-31 11384464 core:MoreThanFiveYears 2023-05-31 11384464 2022-05-31 11384464 core:LandBuildings 2022-05-31 iso4217:GBP xbrli:pure