Silverfin false false 30/06/2024 01/07/2023 30/06/2024 Mrs T Dunne 27/07/2016 Mr I Lovett 27/07/2016 24 March 2025 The principal activity of the Company during the financial year was that of a non-trading holding company. 10298879 2024-06-30 10298879 bus:Director1 2024-06-30 10298879 bus:Director2 2024-06-30 10298879 2023-06-30 10298879 core:CurrentFinancialInstruments 2024-06-30 10298879 core:CurrentFinancialInstruments 2023-06-30 10298879 core:ShareCapital 2024-06-30 10298879 core:ShareCapital 2023-06-30 10298879 core:RetainedEarningsAccumulatedLosses 2024-06-30 10298879 core:RetainedEarningsAccumulatedLosses 2023-06-30 10298879 core:CostValuation 2023-06-30 10298879 core:CostValuation 2024-06-30 10298879 bus:OrdinaryShareClass1 2024-06-30 10298879 bus:OrdinaryShareClass2 2024-06-30 10298879 2023-07-01 2024-06-30 10298879 bus:FilletedAccounts 2023-07-01 2024-06-30 10298879 bus:SmallEntities 2023-07-01 2024-06-30 10298879 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10298879 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10298879 bus:Director1 2023-07-01 2024-06-30 10298879 bus:Director2 2023-07-01 2024-06-30 10298879 2022-07-01 2023-06-30 10298879 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 10298879 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 10298879 bus:OrdinaryShareClass2 2023-07-01 2024-06-30 10298879 bus:OrdinaryShareClass2 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10298879 (England and Wales)

FRASER ST JAMES PROPERTY HOLDINGS LTD

Unaudited Financial Statements
For the financial year ended 30 June 2024
Pages for filing with the registrar

FRASER ST JAMES PROPERTY HOLDINGS LTD

Unaudited Financial Statements

For the financial year ended 30 June 2024

Contents

FRASER ST JAMES PROPERTY HOLDINGS LTD

BALANCE SHEET

As at 30 June 2024
FRASER ST JAMES PROPERTY HOLDINGS LTD

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 100 100
100 100
Current assets
Debtors 4 25,502 25,502
25,502 25,502
Creditors: amounts falling due within one year 5 ( 11,610) ( 7,947)
Net current assets 13,892 17,555
Total assets less current liabilities 13,992 17,655
Net assets 13,992 17,655
Capital and reserves
Called-up share capital 6 200 200
Profit and loss account 13,792 17,455
Total shareholders' funds 13,992 17,655

For the financial year ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Fraser St James Property Holdings Ltd (registered number: 10298879) were approved and authorised for issue by the Board of Directors on 24 March 2025. They were signed on its behalf by:

Mr I Lovett
Director
FRASER ST JAMES PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
FRASER ST JAMES PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Fraser St James Property Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom. The principal place of business is 5 Uplands, Saltash, Cornwall, PL12 4NY.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 July 2023 100
At 30 June 2024 100
Carrying value at 30 June 2024 100
Carrying value at 30 June 2023 100

4. Debtors

2024 2023
£ £
Amounts owed by Group undertakings 25,502 25,502

5. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to associates 10,960 7,227
Other creditors 650 720
11,610 7,947

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
40 Ordinary B shares of £ 1.00 each 40 40
160 Ordinary A shares of £ 1.00 each 160 160
200 200