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Company Registration No. 14268766 (England and Wales)
Christopher James Investments Limited Unaudited accounts for the year ended 31 August 2024
Christopher James Investments Limited Unaudited accounts Contents
Page
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Christopher James Investments Limited Company Information for the year ended 31 August 2024
Director
Christopher Bambury
Company Number
14268766 (England and Wales)
Registered Office
2 Lee Close Halstead Essex CO9 2GG England
Accountants
Beckett Taylor Limited 63-66 Hatton Garden London EC1N 8LE
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Christopher James Investments Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,781 
- 
Investment property
256,985 
256,985 
268,766 
256,985 
Current assets
Cash at bank and in hand
337 
83 
Creditors: amounts falling due within one year
(102,607)
(89,808)
Net current liabilities
(102,270)
(89,725)
Total assets less current liabilities
166,496 
167,260 
Creditors: amounts falling due after more than one year
(181,202)
(181,202)
Net liabilities
(14,706)
(13,942)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(14,806)
(14,042)
Shareholders' funds
(14,706)
(13,942)
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 November 2024 and were signed on its behalf by
Christopher Bambury Director Company Registration No. 14268766
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Christopher James Investments Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Christopher James Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 14268766. The registered office is 2 Lee Close, Halstead, Essex, CO9 2GG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover Rental Income is recognised in the profit and loss account when the right to receive it arises, in accordance with the terms of the rental agreements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s financial position, cash flow forecasts, and current resources and are confident that the company has adequate resources to continue its operations for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.
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Christopher James Investments Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2023
- 
Additions
14,500 
At 31 August 2024
14,500 
Depreciation
Charge for the year
2,719 
At 31 August 2024
2,719 
Net book value
At 31 August 2024
11,781 
5
Investment property
2024 
£ 
Fair value at 1 September 2023
256,985 
At 31 August 2024
256,985 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
101,827 
89,158 
Accruals
780 
650 
102,607 
89,808 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
181,202 
181,202 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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