E & J Holdings Limited 14360890 false 2022-09-16 2024-02-28 2024-02-28 The principal activity of the company is that of letting of property. Digita Accounts Production Advanced 6.30.9574.0 true true 14360890 2022-09-16 2024-02-28 14360890 2024-02-28 14360890 bus:OrdinaryShareClass1 2024-02-28 14360890 core:CurrentFinancialInstruments 2024-02-28 14360890 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-28 14360890 bus:SmallEntities 2022-09-16 2024-02-28 14360890 bus:Audited 2022-09-16 2024-02-28 14360890 bus:FullAccounts 2022-09-16 2024-02-28 14360890 bus:SmallCompaniesRegimeForAccounts 2022-09-16 2024-02-28 14360890 bus:RegisteredOffice 2022-09-16 2024-02-28 14360890 bus:Director1 2022-09-16 2024-02-28 14360890 bus:Director2 2022-09-16 2024-02-28 14360890 bus:OrdinaryShareClass1 2022-09-16 2024-02-28 14360890 bus:PrivateLimitedCompanyLtd 2022-09-16 2024-02-28 14360890 core:ParentEntities 2022-09-16 2024-02-28 14360890 countries:AllCountries 2022-09-16 2024-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14360890

E & J Holdings Limited

Filleted Financial Statements

for the Period from 16 September 2022 to 28 February 2024

 

E & J Holdings Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 5

 

E & J Holdings Limited

Company Information

Directors

Mr James Meah

Mrs Emma Meah

Registered office

Unit J Tungsten Park
Maple Drive
Hinckley
LE10 3BE

Auditors

Azets Audit Services
St. David's Court
Union Street
Wolverhampton
WV1 3JE

 

E & J Holdings Limited

(Registration number: 14360890)
Balance Sheet as at 28 February 2024

Note

2024
£

Current assets

 

Debtors

4

1,125,868

Cash at bank and in hand

 

879

 

1,126,747

Creditors: Amounts falling due within one year

5

(1,130,812)

Net liabilities

 

(4,065)

Capital and reserves

 

Called up share capital

6

1

Retained earnings

(4,066)

Shareholders' deficit

 

(4,065)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 July 2024 and signed on its behalf by:
 

.........................................
Mr James Meah
Director

 

E & J Holdings Limited

Notes to the Financial Statements for the Period from 16 September 2022 to 28 February 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit J Tungsten Park
Maple Drive
Hinckley
LE10 3BE
England

These financial statements were authorised for issue by the Board on 26 July 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 29 July 2024 was Lee Meredith BFP ACA, who signed for and on behalf of Azets Audit Services.

.........................................

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

E & J Holdings Limited

Notes to the Financial Statements for the Period from 16 September 2022 to 28 February 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors, and loans from banks and other third parties and
loans to related parties.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4

Debtors

Current

2024
£

Prepayments

1,125,660

Other debtors

208

 

1,125,868

 

E & J Holdings Limited

Notes to the Financial Statements for the Period from 16 September 2022 to 28 February 2024

5

Creditors

Creditors: amounts falling due within one year

Note

2024
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

7

1,127,812

Accruals and deferred income

 

3,000

 

1,130,812

6

Share capital

Allotted, called up and fully paid shares

 

2024

 

No.

£

Ordinary share class 1 of £1 each

1

1

     

7

Related party transactions

Summary of transactions with parent

JM Properties & Investments Ltd
(Parent company)

 Transfers/payments from JM Properties & Investments Ltd £1,127,812.
At the balance sheet date the amount due from JM Properties & Investments Ltd was £1,127,812.

 These amounts are interest free, unsecured, and repayable on demand.
  The company has taken exemption under s33.1a of FRS 102 from disclosing transactions with wholly owned
group undertakings.