2022-10-012023-09-302023-09-30false13622667LAJA Homes 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LAJA Homes Ltd

Registered Number
13622667
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

LAJA Homes Ltd
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Matthew Allen
Rachel Allen

Registered Address

Newlands Hampstead Norreys Road
Hermitage
Thatcham
RG18 9SA

Registered Number

13622667 (England and Wales)
LAJA Homes Ltd
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets71,157331
Investment property8840,000803,715
841,157804,046
Current assets
Debtors946439
Cash at bank and on hand19,22481,296
19,68881,335
Creditors amounts falling due within one year10(276,919)(341,582)
Net current assets (liabilities)(257,231)(260,247)
Total assets less current liabilities583,926543,799
Creditors amounts falling due after one year11(552,266)(552,266)
Provisions for liabilities12(6,894)-
Net assets24,766(8,467)
Capital and reserves
Called up share capital100100
Revaluation reserve29,391-
Profit and loss account(4,725)(8,567)
Shareholders' funds24,766(8,467)
The financial statements were approved and authorised for issue by the Board of Directors on 30 April 2024, and are signed on its behalf by:
Rachel Allen
Director
Registered Company No. 13622667
LAJA Homes Ltd
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of a rental property company.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Investment property policy
Investment property is included at fair value. Gains are recognised in the profit and loss account. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.
Revenue recognition policy
Turnover from the rendering of services is recognised as the contractual activity progresses.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
6.Employee information

20232022
Average number of employees during the year21
7.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 October 22348348
Additions1,0991,099
At 30 September 231,4471,447
Depreciation and impairment
At 01 October 221717
Charge for year273273
At 30 September 23290290
Net book value
At 30 September 231,1571,157
At 30 September 22331331
8.Investment property

£
Fair value at 01 October 22803,715
Fair value adjustments36,285
At 30 September 23840,000
9.Debtors

2023

2022

££
Other debtors46439
Total46439
10.Creditors within one year

2023

2022

££
Taxation and social security-742
Other creditors274,571339,821
Accrued liabilities and deferred income2,3481,019
Total276,919341,582
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts552,266552,266
Total552,266552,266
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6,894-
Total6,894-