2023-09-012024-08-312024-08-31false10318243HJL PROPERTIES 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HJL PROPERTIES LIMITED

Registered Number
10318243
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

HJL PROPERTIES LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

LUTTON, Heather Ruth
LUTTON, Samuel James

Registered Address

The Old Dairy Ashton Hall
Kelsall Road
Ashton
CH3 8BH

Registered Number

10318243 (England and Wales)
HJL PROPERTIES LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments55,000-
Investment property4342,862342,862
347,862342,862
Current assets
Debtors194,973256,785
Cash at bank and on hand5,84231,618
200,815288,403
Creditors amounts falling due within one year6(349,430)(431,541)
Net current assets (liabilities)(148,615)(143,138)
Total assets less current liabilities199,247199,724
Creditors amounts falling due after one year7(64,850)(79,850)
Net assets134,397119,874
Capital and reserves
Called up share capital22
Profit and loss account134,395119,872
Shareholders' funds134,397119,874
The financial statements were approved and authorised for issue by the Board of Directors on 12 January 2025, and are signed on its behalf by:
LUTTON, Samuel James
Director
Registered Company No. 10318243
HJL PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets
4.Investment property

£
Fair value at 01 September 23342,862
At 31 August 24342,862
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions5,0005,000
At 31 August 245,0005,000
Net book value
At 31 August 245,0005,000
At 31 August 23--

Notes

1Other investments other than loans
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts15,00015,000
Taxation and social security3,4079,014
Other creditors328,364406,864
Accrued liabilities and deferred income2,659663
Total349,430431,541
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts64,85079,850
Total64,85079,850