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Registered number: 12368862
PJF Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Albion Accountancy Services
Licenced Accountants
30 Bardsey Crescent
Llanishen
Cardiff
Caerdydd
CF14 5LA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12368862
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 498,339 496,438
498,339 496,438
CURRENT ASSETS
Cash at bank and in hand 4,112 3,312
4,112 3,312
Creditors: Amounts Falling Due Within One Year 5 (1,190 ) (1,098 )
NET CURRENT ASSETS (LIABILITIES) 2,922 2,214
TOTAL ASSETS LESS CURRENT LIABILITIES 501,261 498,652
Creditors: Amounts Falling Due After More Than One Year 6 (517,669 ) (517,549 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (700 ) (326 )
NET LIABILITIES (17,108 ) (19,223 )
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account (17,308 ) (19,423 )
SHAREHOLDERS' FUNDS (17,108) (19,223)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Paul Jarvis
Director
10/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PJF Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12368862 . The registered office is 30 Bardsey Crescent, Llanishen, Cardiff, South Glamorgan, CF14 5LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
All turnover is from rental income charged through the letting of residential properties.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
The director believes the values given in these statements to be true and fair.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other
such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 495,119 1,649 496,768
Additions - 2,788 2,788
As at 31 December 2023 495,119 4,437 499,556
Depreciation
As at 1 January 2023 - 330 330
Provided during the period - 887 887
As at 31 December 2023 - 1,217 1,217
Net Book Value
As at 31 December 2023 495,119 3,220 498,339
As at 1 January 2023 495,119 1,319 496,438
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Bank loans and overdrafts 1,191 1,099
1,190 1,098
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.
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 334,244 334,244
Directors loan account 183,425 183,305
517,669 517,549
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts - 334,244
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
9. Director Loan to Company
The director operates a current loan account which is credited with payments made by the director and any cash introduced and debited with private expenses and cash drawn. The outstanding amount to the director at the year end was £183,425 (2022 - £183,305). This amount is included in creditors.
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