Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falsetrue2023-01-05falseNo description of principal activity3falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14573689 2023-01-04 14573689 2023-01-05 2024-01-31 14573689 2022-01-05 2023-01-04 14573689 2024-01-31 14573689 c:Director3 2023-01-05 2024-01-31 14573689 d:FreeholdInvestmentProperty 2023-01-05 2024-01-31 14573689 d:FreeholdInvestmentProperty 2024-01-31 14573689 d:CurrentFinancialInstruments 2024-01-31 14573689 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14573689 d:ShareCapital 2024-01-31 14573689 d:RetainedEarningsAccumulatedLosses 2024-01-31 14573689 c:OrdinaryShareClass1 2023-01-05 2024-01-31 14573689 c:OrdinaryShareClass1 2024-01-31 14573689 c:FRS102 2023-01-05 2024-01-31 14573689 c:AuditExempt-NoAccountantsReport 2023-01-05 2024-01-31 14573689 c:FullAccounts 2023-01-05 2024-01-31 14573689 c:PrivateLimitedCompanyLtd 2023-01-05 2024-01-31 14573689 2 2023-01-05 2024-01-31 14573689 e:PoundSterling 2023-01-05 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14573689









TMJB INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2024

 
TMJB INVESTMENTS LIMITED
REGISTERED NUMBER: 14573689

BALANCE SHEET
AS AT 31 JANUARY 2024

31 January 2024
Note
£

FIXED ASSETS
  

Investment property
 4 
200,289

  
200,289

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
5,921

Cash at bank and in hand
  
180

  
6,101

Creditors: amounts falling due within one year
 6 
(208,488)

NET CURRENT LIABILITIES
  
 
 
(202,387)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(2,098)

NET LIABILITIES
  
(2,098)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
30

Profit and loss account
  
(2,128)

  
(2,098)


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 period 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.

Page 1

 
TMJB INVESTMENTS LIMITED
REGISTERED NUMBER: 14573689
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T C Bissett
Director

Date: 3 October 2024

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

Page 2

 
TMJB INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

1.


GENERAL INFORMATION

TMJB Investments Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Unit 1 Caps Cases, Studlands Park Industrial Estate, Newmarket, Suffolk, United Kingdom, CB8 7AU.
The Company's functional and presentational currency is Sterling.

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

GOING CONCERN

The Company made a loss of £2,128 for the period ended 31 January 2024 and had net liabilities of £2,098 at 31 January 2024.
The Company continues to benefit from the financial support of its shareholders and connected companies. The directors believe that the Company is adequately placed to manage its business risks successfully and that the Company will have adequate financial resources available to meet is liabilities as they fall due.
The directors have prepared the financial statements on a going concern basis which assumes that the Company will be able to continue in operational existence for the foreseeable future, being a period of not less than 12 months from the date of approval of the financial statements. 

 
2.3

INTEREST INCOME

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

Page 3

 
TMJB INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually by the directors based on professional advice received 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. Changes in fair value are recognised in profit or loss.

 
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

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

CREDITORS

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

Page 4

 
TMJB INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.9

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like other debtors and other creditors.


3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration.





4.


INVESTMENT PROPERTY


Freehold investment property

£



VALUATION


Additions at cost
200,289



AT 31 JANUARY 2024
200,289

The valuations at 31 January 2024 were made by the directors based on professional advice received, on an open market value for existing use basis.







5.


DEBTORS

31 January 2024
£

Other debtors
5,891

Called up share capital not paid
30

5,921


Page 5

 
TMJB INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31 January 2024
£

Other creditors
206,238

Accruals
2,250

208,488



7.


SHARE CAPITAL

31 January 2024
£
ALLOTTED, CALLED UP AND UNPAID


30 Ordinary shares of £1.00 each
30

30 Ordinary shares of £1.00 each were issued on incorporation. 



8.


RELATED PARTY TRANSACTIONS

Included in other creditors is a loan of £206,238 from Caps Cases Limited, an entity under common control. This loan is unsecured, interest free and repayable on demand. 

 
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