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LAJA Homes Ltd

Registered Number
13622667
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

LAJA Homes Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Matthew Allen
Rachel Allen

Registered Address

Newlands Hampstead Norreys Road
Hermitage
Thatcham
RG18 9SA

Registered Number

13622667 (England and Wales)
LAJA Homes Ltd
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38681,157
Investment property4855,000840,000
855,868841,157
Current assets
Debtors1,514465
Cash at bank and on hand26,05619,224
27,57019,689
Creditors amounts falling due within one year5(279,581)(276,919)
Net current assets (liabilities)(252,011)(257,230)
Total assets less current liabilities603,857583,927
Creditors amounts falling due after one year6(552,280)(552,266)
Provisions for liabilities7(8,599)(6,894)
Net assets42,97824,767
Capital and reserves
Called up share capital100100
Revaluation reserve42,68629,391
Profit and loss account192(4,724)
Shareholders' funds42,97824,767
The financial statements were approved and authorised for issue by the Board of Directors on 24 December 2024, and are signed on its behalf by:
Rachel Allen
Director
Registered Company No. 13622667
LAJA Homes Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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 the rendering of services.
Revenue from sale of goods
Turnover from the rendering of services is recognised as the contractual activity progresses.
Current taxation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property
Investment property is included at fair value. Gains are recognised in the profit and loss account. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 231,4471,447
At 30 September 241,4471,447
Depreciation and impairment
At 01 October 23290290
Charge for year289289
At 30 September 24579579
Net book value
At 30 September 24868868
At 30 September 231,1571,157
4.Investment property

£
Fair value at 01 October 23840,000
Fair value adjustments15,000
At 30 September 24855,000
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,600-
Taxation and social security1,265-
Other creditors275,697274,571
Accrued liabilities and deferred income1,0192,348
Total279,581276,919
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts552,280552,266
Total552,280552,266
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8,5996,894
Total8,5996,894