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REGISTERED NUMBER: 02557330 (England and Wales)















B.J. CADMAN HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2024






B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

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










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


B.J. CADMAN HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mrs J M Cadman
Mr N J Cadman
Mr M E Cadman





REGISTERED OFFICE: Brezal House
Layer Breton Hill
Colchester
Essex
CO2 0PP





REGISTERED NUMBER: 02557330 (England and Wales)

B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 2 2
Investment property 5 5,415,000 5,415,000
5,415,002 5,415,002

CURRENT ASSETS
Debtors 6 91,953 610,638
Cash at bank 2,175,771 1,547,030
2,267,724 2,157,668
CREDITORS
Amounts falling due within one year 7 (160,739 ) (146,029 )
NET CURRENT ASSETS 2,106,985 2,011,639
TOTAL ASSETS LESS CURRENT LIABILITIES 7,521,987 7,426,641

PROVISIONS FOR LIABILITIES (505,947 ) (505,947 )
NET ASSETS 7,016,040 6,920,694

CAPITAL AND RESERVES
Called up share capital 985,002 985,002
Fair value reserve 9 3,181,703 3,181,703
Retained earnings 2,849,335 2,753,989
7,016,040 6,920,694

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

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

B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

BALANCE SHEET - continued
30 JUNE 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 27 March 2025 and were signed on its behalf by:





Mrs J M Cadman - Director


B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

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


1. STATUTORY INFORMATION

BJ Cadman Holdings Limited 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.

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small
Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the
historical cost convention as modified by the revaluation of certain assets.

Consolidation
In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

Financial instruments
Basic financial instruments are recognised at amortised cost.

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.


B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

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


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 30 June 2024 2
NET BOOK VALUE
At 30 June 2024 2
At 30 June 2023 2

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 5,415,000
NET BOOK VALUE
At 30 June 2024 5,415,000
At 30 June 2023 5,415,000

B.J. CADMAN HOLDINGS LIMITED (REGISTERED NUMBER: 02557330)

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


5. INVESTMENT PROPERTY - continued

The investment properties were valued at 30 June 2024 by Nicholas Percival Chartered Surveyors. The directors have agreed a valuation at the year end that is deemed appropriate for the current market.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,875 16,421
Amounts due from subsidiary - 543,894
Other debtors 11,000 11,000
Prepayments and accrued income 56,078 39,323
91,953 610,638

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 68,188 53,534
Other tax and social security - 721
Other creditors 32,985 32,985
Directors' loan account 17,276 13,481
Accruals and deferred income 42,290 45,308
160,739 146,029

8. SECURED DEBTS

There are legal charges secured on specific investment properties in favour of the National Westminster Bank Plc.

9. RESERVES


Fair value
reserve
£
At 1 July 20233,181,703
Revaluation of investment property-
Deferred tax transfer-
At 30 June 20243,181,703

10. RELATED PARTY DISCLOSURES

At the year end the balance due from B.J. Cadman Developments Limited was £Nil (2023: £543,894) .