SLJW Holdings Limited Filleted Accounts Cover
SLJW Holdings Limited
Company No. SC658438
Information for Filing with The Registrar
31 March 2024
SLJW Holdings Limited Balance Sheet Registrar
at
31 March 2024
Company No.
SC658438
Notes
2024
2023
£
£
Fixed assets
Investment property
4
505,000505,000
505,000505,000
Current assets
Cash at bank and in hand
8,1762,616
8,1762,616
Creditors: Amount falling due within one year
5
(41,247)
(40,834)
Net current liabilities
(33,071)
(38,218)
Total assets less current liabilities
471,929466,782
Creditors: Amounts falling due after more than one year
6
(435,457)
(435,089)
Provisions for liabilities
Deferred taxation
(7,325)
(7,325)
Net assets
29,14724,368
Capital and reserves
Called up share capital
100100
Revaluation reserve
8
31,22931,229
Profit and loss account
8
(2,182)
(6,961)
Total equity
29,14724,368
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 25 October 2024 and signed on its behalf by:
S.C. Watanangura
Director
25 October 2024
SLJW Holdings Limited Notes to the Accounts Registrar
for the year ended 31 March 2024
1
General information
SLJW Holdings Limited is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC658438
Its registered office is:
3b Ormiston Terrace
Edinburgh
EH12 7SJ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover represents the rental income received on the investment properties during the year, adjusted for opening and closing deferred rents in respect of advance rental income.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Investment property
Freehold Investment Property
£
Valuation
At 1 April 2023
505,000
At 31 March 2024
505,000
The investment properties were revalued by the director to the year end market values.
5
Creditors:
amounts falling due within one year
2024
2023
£
£
Loans from directors
37,25733,909
Accruals and deferred income
3,9906,925
41,24740,834
6
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
335,674335,297
Other loans
99,78399,792
435,457435,089
Liabilities repayable in more than five years after the balance sheet date
Amount repayable otherwise than by instalments
335,674
335,297
335,674335,297
7
Share Capital
There are 100 ordinary £1 shares, which were issued by the company on incorporation.
8
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 April 2022
24,141
24,141
Movement on revaluation reserve
8,750
8,750
Deferred taxation
(1,662)
(1,662)
At 31 March 2023 and 1 April 2023
31,229
31,229
At 31 March 2024
31,22931,229
Revaluation reserve - reflects the revaluation of property other than investment properties.
Profit and loss account - includes all current and prior period retained profits and losses.
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