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REGISTERED NUMBER: 05132536 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BJA CREATIVE DESIGN LIMITED

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BJA CREATIVE DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: A G Welch





SECRETARY: J C Mitchell





REGISTERED OFFICE: Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG





REGISTERED NUMBER: 05132536 (England and Wales)

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 245 670
Investment property 5 615,760 1,210,592
616,005 1,211,262

CURRENT ASSETS
Debtors 6 6,549 6,720
Cash at bank 569,506 54,704
576,055 61,424
CREDITORS
Amounts falling due within one year 7 3,720 50,347
NET CURRENT ASSETS 572,335 11,077
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,188,340

1,222,339

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Revaluation reserve - 99,832
Retained earnings 1,178,340 1,112,507
1,188,340 1,222,339

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

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

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

BALANCE SHEET - continued
31 DECEMBER 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 director and authorised for issue on 21 March 2025 and were signed by:





A G Welch - Director


BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

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

1. STATUTORY INFORMATION

BJA Creative Design Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05132536 and the registered office is Victoria House, 26 Queen Victoria Street, Reading, RG1 1TG.

The principal activity of the company during the year continued to be that of property rental.

The financial statements are presented in Pound Sterling (£), which is also the functional currency of the company.

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.

Significant judgements and estimates
The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Revenue recognition
The key judgement made by management in respect of revenue is the point at which that revenue should be recognised. Management consider the underlying contract terms and conclude upon the most appropriate point of the cycle at which to recognise revenue based upon these terms and in particular where the risks and rewards of ownership transfer.

Investment property
The directors have also made key assumptions in the determinations of the fair value of the investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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.

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price.

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.

Impairments
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

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

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 500 1,527 2,027
DEPRECIATION
At 1 January 2024 375 982 1,357
Charge for year 125 300 425
At 31 December 2024 500 1,282 1,782
NET BOOK VALUE
At 31 December 2024 - 245 245
At 31 December 2023 125 545 670

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 1,210,592
Disposals (594,832 )
At 31 December 2024 615,760
NET BOOK VALUE
At 31 December 2024 615,760
At 31 December 2023 1,210,592

The investment properties were subject to valuation by the director who is not a professionally qualified valuer, but has experience in the location and class of investment property being revalued.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 1,600 -
Other debtors 4,949 6,720
6,549 6,720

BJA CREATIVE DESIGN LIMITED (REGISTERED NUMBER: 05132536)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 785 7,307
Other creditors 2,935 43,040
3,720 50,347