Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-01falseNo description of principal activity22truefalse 00855148 2023-08-01 2024-07-31 00855148 2022-08-01 2023-07-31 00855148 2024-07-31 00855148 2023-07-31 00855148 c:Director2 2023-08-01 2024-07-31 00855148 d:MotorVehicles 2023-08-01 2024-07-31 00855148 d:MotorVehicles 2024-07-31 00855148 d:MotorVehicles 2023-07-31 00855148 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 00855148 d:CurrentFinancialInstruments 2024-07-31 00855148 d:CurrentFinancialInstruments 2023-07-31 00855148 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 00855148 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 00855148 d:ShareCapital 2024-07-31 00855148 d:ShareCapital 2023-07-31 00855148 d:RetainedEarningsAccumulatedLosses 2024-07-31 00855148 d:RetainedEarningsAccumulatedLosses 2023-07-31 00855148 c:OrdinaryShareClass1 2023-08-01 2024-07-31 00855148 c:OrdinaryShareClass1 2024-07-31 00855148 c:OrdinaryShareClass2 2023-08-01 2024-07-31 00855148 c:OrdinaryShareClass2 2024-07-31 00855148 c:FRS102 2023-08-01 2024-07-31 00855148 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 00855148 c:FullAccounts 2023-08-01 2024-07-31 00855148 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 00855148 2 2023-08-01 2024-07-31 00855148 6 2023-08-01 2024-07-31 00855148 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00855148









C.I.M.J.A. (PROPERTY) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
C.I.M.J.A. (PROPERTY) LIMITED
REGISTERED NUMBER: 00855148

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
20,827
27,769

Investments
 5 
258,419
258,419

  
279,246
286,188

Current assets
  

Debtors: amounts falling due within one year
 6 
138,460
144,684

Cash at bank and in hand
 7 
564,063
546,572

  
702,523
691,256

Creditors: amounts falling due within one year
 8 
(187,020)
(179,305)

Net current assets
  
 
 
515,503
 
 
511,951

Total assets less current liabilities
  
794,749
798,139

  

Net assets
  
794,749
798,139


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
794,649
798,039

  
794,749
798,139


Page 1

 
C.I.M.J.A. (PROPERTY) LIMITED
REGISTERED NUMBER: 00855148
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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 statement of comprehensive income 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 by: 




N J Newman
Director

Date: 18 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
C.I.M.J.A. (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

C.I.M.J.A. (Property) Limited is a private company limited by shares. It is incorporated in England & Wales (company number 00855148) and its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
C.I.M.J.A. (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
C.I.M.J.A. (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 August 2023
41,330



At 31 July 2024

41,330



Depreciation


At 1 August 2023
13,561


Charge for the year on owned assets
6,942



At 31 July 2024

20,503



Net book value



At 31 July 2024
20,827



At 31 July 2023
27,769


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 August 2023
258,419



At 31 July 2024
258,419





6.


Debtors

2024
2023
£
£


Other debtors
138,460
144,684

138,460
144,684


Page 5

 
C.I.M.J.A. (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
564,063
546,572

564,063
546,572



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
833
924

Other creditors
186,187
178,381

187,020
179,305



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 A Ordinary shares of £1.00 each
50
50
50 B Ordinary shares of £1.00 each
50
50

100

100


 
Page 6