2023-04-012024-03-312024-03-31false12937018A J AND D PROPERTY 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A J AND D PROPERTY LIMITED

Registered Number
12937018
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

A J AND D PROPERTY LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

PAUL, Anne Marie

Registered Address

Ashleigh Causeway End Road
Felsted
Dunmow
CM6 3LU

Registered Number

12937018 (England and Wales)
A J AND D PROPERTY LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property41,540,0001,429,449
1,540,0001,429,449
Current assets
Cash at bank and on hand21,649158,693
21,649158,693
Creditors amounts falling due within one year5(418,040)(804,620)
Net current assets (liabilities)(396,391)(645,927)
Total assets less current liabilities1,143,609783,522
Creditors amounts falling due after one year6(764,127)(824,208)
Provisions for liabilities7(68,505)-
Net assets310,977(40,686)
Capital and reserves
Called up share capital33
Profit and loss account310,974(40,689)
Shareholders' funds310,977(40,686)
The financial statements were approved and authorised for issue by the Director on 13 March 2025, and are signed on its behalf by:
PAUL, Anne Marie
Director
Registered Company No. 12937018
A J AND D PROPERTY LIMITED
Notes to the Financial Statements
for the year ended 31 March 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Investment property

£
Fair value at 01 April 231,429,449
Disposals(250,000)
Fair value adjustments360,551
At 31 March 241,540,000
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts412,400803,420
Taxation and social security4,440-
Accrued liabilities and deferred income1,2001,200
Total418,040804,620
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts764,127824,208
Total764,127824,208
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)68,505-
Total68,505-