IRIS Accounts Production v24.3.0.553 11205737 Board of Directors 1.3.23 29.2.24 29.2.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112057372023-02-28112057372024-02-29112057372023-03-012024-02-29112057372022-02-28112057372022-03-012023-02-28112057372023-02-2811205737ns15:EnglandWales2023-03-012024-02-2911205737ns14:PoundSterling2023-03-012024-02-2911205737ns10:Director12023-03-012024-02-2911205737ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2911205737ns10:SmallEntities2023-03-012024-02-2911205737ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2911205737ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2911205737ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2911205737ns10:FullAccounts2023-03-012024-02-2911205737ns10:Director22023-03-012024-02-2911205737ns10:RegisteredOffice2023-03-012024-02-2911205737ns5:CurrentFinancialInstruments2024-02-2911205737ns5:CurrentFinancialInstruments2023-02-2811205737ns5:ShareCapital2024-02-2911205737ns5:ShareCapital2023-02-2811205737ns5:RetainedEarningsAccumulatedLosses2024-02-2911205737ns5:RetainedEarningsAccumulatedLosses2023-02-2811205737ns5:PlantMachinery2023-03-012024-02-2911205737ns5:PlantMachinery2023-02-2811205737ns5:PlantMachinery2024-02-2911205737ns5:PlantMachinery2023-02-2811205737ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-2911205737ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-28
REGISTERED NUMBER: 11205737 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

JUNIPER TREE PROPERTIES LTD

JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUNIPER TREE PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: M E O'Brien
A E O'Brien





REGISTERED OFFICE: Highlands
The Bourne
Brimscombe
Stroud
Gloucestershire
GL5 2TS





REGISTERED NUMBER: 11205737 (England and Wales)





ACCOUNTANTS: Shiner Mitchell Fisher & Co Ltd
Smith House
George Street
Nailsworth
Stroud
Gloucestershire
GL6 0AG

JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)

BALANCE SHEET
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,475 11,267
Investment property 5 689,168 689,168
696,643 700,435

CURRENT ASSETS
Debtors 6 - 3,042
Cash at bank 50,741 36,865
50,741 39,907
CREDITORS
Amounts falling due within one year 7 707,227 706,349
NET CURRENT LIABILITIES (656,486 ) (666,442 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,157

33,993

PROVISIONS FOR LIABILITIES 1,420 2,141
NET ASSETS 38,737 31,852

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 38,637 31,752
38,737 31,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)

BALANCE SHEET - continued
29 FEBRUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 November 2024 and were signed on its behalf by:





M E O'Brien - Director


JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Juniper Tree Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on cost, 25% on reducing balance and 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 20,682
DEPRECIATION
At 1 March 2023 9,415
Charge for year 3,792
At 29 February 2024 13,207
NET BOOK VALUE
At 29 February 2024 7,475
At 28 February 2023 11,267

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2023
and 29 February 2024 689,168
NET BOOK VALUE
At 29 February 2024 689,168
At 28 February 2023 689,168

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Other debtors - 3,042

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors - 402
Taxation and social security 2,804 -
Other creditors 704,423 705,947
707,227 706,349

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £2,000 (2023 - £4,000) were paid to the directors .

During the year the directors made an unsecured interest free loan to the company. The balance owing to the directors at 28th February 2024 was £702,158 (2023 - £703,742).

JUNIPER TREE PROPERTIES LTD (REGISTERED NUMBER: 11205737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

9. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by its directors who own 100% of the issued share capital.