2023-01-012023-12-312023-12-31false13813273PJL PROPERTY INVESTMENTS 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PJL PROPERTY INVESTMENTS LTD

Registered Number
13813273
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

PJL PROPERTY INVESTMENTS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

GIDLEY, Paul David

Registered Address

22 Thornton Way
Belper
DE56 0AH

Registered Number

13813273 (England and Wales)
PJL PROPERTY INVESTMENTS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property3154,518154,518
154,518154,518
Current assets
Debtors137104
Cash at bank and on hand1,7161,100
1,8531,204
Creditors amounts falling due within one year4(46,223)(45,911)
Net current assets (liabilities)(44,370)(44,707)
Total assets less current liabilities110,148109,811
Creditors amounts falling due after one year5(110,980)(110,980)
Net assets(832)(1,169)
Capital and reserves
Called up share capital11
Profit and loss account(833)(1,170)
Shareholders' funds(832)(1,169)
The financial statements were approved and authorised for issue by the Director on 20 September 2024, and are signed on its behalf by:
GIDLEY, Paul David
Director
Registered Company No. 13813273
PJL PROPERTY INVESTMENTS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20232022
Average number of employees during the year00
3.Investment property

£
Fair value at 01 January 23154,518
At 31 December 23154,518
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts45,62345,311
Accrued liabilities and deferred income600600
Total46,22345,911
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts110,980110,980
Total110,980110,980