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REGISTERED NUMBER: 13904600 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

PTJS HOLDINGS LTD

PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Balance sheet 1

Notes to the financial statements 3


PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 3,138 4,184
Investments 5 100 100
Investment property 6 415,827 415,827
419,065 420,111

Current assets
Debtors 7 351,333 351,409
Cash at bank and in hand 63,116 35,655
414,449 387,064
Creditors
Amounts falling due within one year 8 19,383 6,484
Net current assets 395,066 380,580
Total assets less current liabilities 814,131 800,691

Provisions for liabilities 9 596 -
Net assets 813,535 800,691

Capital and reserves
Called up share capital 10 200 200
Retained earnings 813,335 800,491
Shareholders' funds 813,535 800,691

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

BALANCE SHEET - continued
31 AUGUST 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 January 2025 and were signed by:





Mr P T F Collings - Director


PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. Statutory information

PTJS Holdings Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 13904600. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is Wyndhams, Main Road, Winterbourne Dauntsey, Salisbury, Wiltshire, SP4 6EW.

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.

Preparation of consolidated financial statements
The financial statements contain information about PTJS Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents rental income, excluding Value Added Tax, recognised on a receivable basis

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in other comprehensive income.

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 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.

PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

4. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 1 September 2023
and 31 August 2024 5,579
Depreciation
At 1 September 2023 1,395
Charge for year 1,046
At 31 August 2024 2,441
Net book value
At 31 August 2024 3,138
At 31 August 2023 4,184

5. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 September 2023
and 31 August 2024 100
Net book value
At 31 August 2024 100
At 31 August 2023 100

PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


6. Investment property
Total
£   
Fair value
At 1 September 2023
and 31 August 2024 415,827
Net book value
At 31 August 2024 415,827
At 31 August 2023 415,827

Investment property was valued on an open market basis on 31 August 2024 by the director.

7. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 1,563 1,719
Amounts owed by group undertakings 349,625 349,625
Prepayments and accrued income 145 65
351,333 351,409

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Tax 257 -
VAT 1,118 1,088
Other creditors 10,000 2,000
Directors' current accounts 6,251 520
Accruals and deferred income 1,757 2,876
19,383 6,484

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 596 -

Deferred
tax
£   
Charge to Income statement during year 596
Balance at 31 August 2024 596

PTJS HOLDINGS LTD (REGISTERED NUMBER: 13904600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
110 Ordinary £1 110 200
90 Ordinary "B" £1 90 -
200 200

On 25 April 2024, 90 Ordinary £1 shares were reclassified into 90 Ordinary "B" £1 shares.

11. Ultimate controlling party

The company is under the control of Mr & Mrs Collings, who own 100% of the share capital of the company.