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REGISTERED NUMBER: 11367181 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

DJR PROPERTIES LTD

DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DJR PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: D Rees





REGISTERED OFFICE: 115 Sunningvale Avenue
Biggin Hill
Westerham
Kent
TN16 3TS





REGISTERED NUMBER: 11367181 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 375,000 375,000

CURRENT ASSETS
Cash at bank 58 716

CREDITORS
Amounts falling due within one year 5 100,720 100,744
NET CURRENT LIABILITIES (100,662 ) (100,028 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

274,338

274,972

CREDITORS
Amounts falling due after more than one
year

6

(245,019

)

(245,019

)

PROVISIONS FOR LIABILITIES 9 (6,306 ) (6,306 )
NET ASSETS 23,013 23,647

CAPITAL AND RESERVES
Called up share capital 10 10 10
Fair value reserve 11 26,882 26,882
Retained earnings (3,879 ) (3,245 )
SHAREHOLDERS' FUNDS 23,013 23,647

DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)

BALANCE SHEET - continued
31ST MAY 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th January 2025 and were signed by:





D Rees - Director


DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

DJR 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 as modified by the revaluation of certain assets.

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

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 Profit & Loss Account, 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 1 (2023 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st June 2023
and 31st May 2024 375,000
NET BOOK VALUE
At 31st May 2024 375,000
At 31st May 2023 375,000

DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)

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

4. INVESTMENT PROPERTY - continued

Fair value at 31st May 2024 is represented by:
£   
Valuation in 2022 33,188
Cost 341,812
375,000

Investment properties have been revalued by the director based on currently available market data.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 100,145 100,145
Accrued expenses 575 599
100,720 100,744

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 7) 245,019 245,019

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 245,019 245,019

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due in more than five years:
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 245,019 245,019

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 245,019 245,019

DJR PROPERTIES LTD (REGISTERED NUMBER: 11367181)

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

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 6,306 6,306

Deferred
tax
£   
Balance at 1st June 2023 6,306
Balance at 31st May 2024 6,306

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

11. RESERVES
Fair
value
reserve
£   
At 1st June 2023
and 31st May 2024 26,882

12. ULTIMATE CONTROLLING PARTY

The director and his spouse hold 100% of the issued share capital.