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REGISTERED NUMBER: 11958506 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

HJA PROPERTY LTD

HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HJA PROPERTY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: C J Bartrop
P R Winrow





REGISTERED OFFICE: Westwood
9 Acre House Avenue
Huddersfield
United Kingdom
HD3 3BB





REGISTERED NUMBER: 11958506 (England and Wales)





ACCOUNTANTS: Highdale Accounting Ltd
Highdale Cottage
217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS

HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 408,545 404,500

CURRENT ASSETS
Debtors 5 3,049 620
Cash at bank 15,450 3,993
18,499 4,613
CREDITORS
Amounts falling due within one year 6 194,465 191,045
NET CURRENT LIABILITIES (175,966 ) (186,432 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

232,579

218,068

CREDITORS
Amounts falling due after more than one
year

7

216,697

216,427
NET ASSETS 15,882 1,641

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 8 23,000 18,955
Retained earnings (7,120 ) (17,316 )
15,882 1,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 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 23 January 2025 and were signed on its behalf by:





P R Winrow - Director


HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Hja Property 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue 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 included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible
preference and non-puttable ordinary shares which are measured at fair value, with changes
recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter
at fair value with changes recognised in profit and 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Going concern
These financial statements are prepared on the going concern basis. The directors have reasonable expectation that the company will continue in operational existence for the foreseeable future. The company's major liability relates to the directors loan account. The director has given an undertaking to support the company until it returns to a net assets position.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 404,500
Revaluations 4,045
At 30 April 2024 408,545
NET BOOK VALUE
At 30 April 2024 408,545
At 30 April 2023 404,500

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 4,045
Cost 404,500
408,545

If the properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 170,490 170,490

The properties were valued on an open market basis on 30 April 2023 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,049 620

HJA PROPERTY LTD (REGISTERED NUMBER: 11958506)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,019 10,019
Trade creditors 2 -
Other creditors 184,444 181,026
194,465 191,045

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 216,697 216,427

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 166,604 166,334

8. RESERVES
Fair
value
reserve
£   
At 1 May 2023 18,955
Gain/loss on revaln of inv property 4,045

At 30 April 2024 23,000

9. RELATED PARTY DISCLOSURES

At the year end the company has an interest free loan of £180,519.04 (2023: £179,814.73) due to its directors.