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Registered number: 09471945
J Rayner Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09471945
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 274,500 274,500
274,500 274,500
CURRENT ASSETS
Debtors 5 633 -
Cash at bank and in hand 2,747 476
3,380 476
Creditors: Amounts Falling Due Within One Year 6 (268,233 ) (270,428 )
NET CURRENT ASSETS (LIABILITIES) (264,853 ) (269,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,647 4,548
NET ASSETS 9,647 4,548
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 9,547 4,448
SHAREHOLDERS' FUNDS 9,647 4,548
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr L P Rayner
Director
19th September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J Rayner Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09471945 . The registered office is Heritage Exchange, South Lane, Elland, HX5 0HG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rental income.
2.3. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property
2024
£
Fair Value
As at 1 April 2023 and 31 March 2024 274,500
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 633 -
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 267,037 269,544
Taxation and social security 1,196 884
268,233 270,428
7. Ultimate Controlling Party
Throughout the year the company was controlled by the director who owns 100% of the issued share capital.
Page 4