Caseware UK (AP4) 2023.0.135 2023.0.135 2023-03-312023-03-31truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseletting investment property2022-04-012true 14020167 2022-03-31 14020167 2022-04-01 2023-03-31 14020167 2021-04-01 2022-03-31 14020167 2023-03-31 14020167 c:Director1 2022-04-01 2023-03-31 14020167 d:FreeholdInvestmentProperty 2022-04-01 2023-03-31 14020167 d:FreeholdInvestmentProperty 2023-03-31 14020167 d:CurrentFinancialInstruments 2023-03-31 14020167 d:Non-currentFinancialInstruments 2023-03-31 14020167 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 14020167 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 14020167 d:ShareCapital 2023-03-31 14020167 d:RetainedEarningsAccumulatedLosses 2023-03-31 14020167 c:OrdinaryShareClass1 2022-04-01 2023-03-31 14020167 c:OrdinaryShareClass1 2023-03-31 14020167 c:FRS102 2022-04-01 2023-03-31 14020167 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 14020167 c:FullAccounts 2022-04-01 2023-03-31 14020167 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 14020167 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14020167









J&A HOUSES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
J&A HOUSES LIMITED
REGISTERED NUMBER:14020167

BALANCE SHEET
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Investment property
 4 
85,000

  
85,000

Current assets
  

Cash at bank and in hand
 5 
1,534

  
1,534

Creditors: amounts falling due within one year
  
(5,246)

Net current liabilities
  
 
 
(3,712)

Total assets less current liabilities
  
81,288

Creditors: amounts falling due after more than one year
 7 
(91,865)

  

Net liabilities
  
(10,577)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(10,677)

  
(10,577)


1 -

 
J&A HOUSES LIMITED
REGISTERED NUMBER:14020167
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 year 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 on 23 February 2024.




___________________________
John Hearty
Director

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

2 -

 
J&A HOUSES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

J&A Houses Limited is a private company limited by shares incorporated in England and Wales. the register office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The validity of this assumption depends on the continuing support of the company's directors.
If the company were unable to continue in existence for the foreseeable future, adjustments would be necessary to reduce the balance sheet values of assets to their recoverable amounts, to reclassify fixed assets as current assets and long term liabilities as current liabilities and to provide for further liabilities which might arise.

 
2.3

Revenue

Turnover represents rent receivable during the year.

 
2.4

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.

 
2.5

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2.

3 -

 
J&A HOUSES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Investment property


Freehold investment property

£



Valuation


Additions at cost
85,000



At 31 March 2023
85,000

The directors consider that the carrying amounts of investment property at the balance sheet date approximate to its fair value.





5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
1,534

1,534



6.


Creditors: Amounts falling due within one year

2023
£

Bank loan (secured)
4,996

Accruals
250

5,246



7.


Creditors: Amounts falling due after more than one year

2023
£

Bank loan (secured)
61,884

Other creditors
29,981

91,865


Bank loan is secured on the investment property owned by the compamny.

4 -

 
J&A HOUSES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

8.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordianry shares of £1 each
100


The company issued 100 ordinary shares of £1.00 each during the year.

 
5 -