Company registration number 09115305 (England and Wales)
CJI PROPERTIES (PONTARDDULAIS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
CJI PROPERTIES (PONTARDDULAIS) LIMITED
COMPANY INFORMATION
Director
Mr J K Bell
Company number
09115305
Registered office
51 Tyn Y Bonau Road
Pontarddulais
Swansea
SA4 8RY
Accountants
WBV Limited
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
CJI PROPERTIES (PONTARDDULAIS) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
CJI PROPERTIES (PONTARDDULAIS) LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CJI PROPERTIES (PONTARDDULAIS) LIMITED FOR THE YEAR ENDED 31 JULY 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJI Properties (Pontarddulais) Limited for the year ended 31 July 2024 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of CJI Properties (Pontarddulais) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CJI Properties (Pontarddulais) Limited and state those matters that we have agreed to state to the board of directors of CJI Properties (Pontarddulais) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJI Properties (Pontarddulais) Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that CJI Properties (Pontarddulais) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CJI Properties (Pontarddulais) Limited. You consider that CJI Properties (Pontarddulais) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CJI Properties (Pontarddulais) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

WBV Limited
25 March 2025
Chartered Accountants
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
CJI PROPERTIES (PONTARDDULAIS) LIMITED
BALANCE SHEET
AS AT 31 JULY 2024
31 July 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investment property
4
85,000
85,000
Current assets
Debtors
5
674
663
Cash at bank and in hand
832
642
1,506
1,305
Creditors: amounts falling due within one year
6
(48,553)
(48,509)
Net current liabilities
(47,047)
(47,204)
Total assets less current liabilities
37,953
37,796
Creditors: amounts falling due after more than one year
7
(77,311)
(75,124)
Net liabilities
(39,358)
(37,328)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(39,458)
(37,428)
Total equity
(39,358)
(37,328)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 25 March 2025
Mr J K Bell
Director
Company registration number 09115305 (England and Wales)
CJI PROPERTIES (PONTARDDULAIS) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024
- 3 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2022
100
(15,835)
(15,735)
Year ended 31 July 2023:
Loss and total comprehensive income
-
(21,593)
(21,593)
Balance at 31 July 2023
100
(37,428)
(37,328)
Year ended 31 July 2024:
Loss and total comprehensive income
-
(2,030)
(2,030)
Balance at 31 July 2024
100
(39,458)
(39,358)
CJI PROPERTIES (PONTARDDULAIS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 4 -
1
Accounting policies
Company information

CJI Properties (Pontarddulais) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 51 Tyn Y Bonau Road, Pontarddulais, Swansea, SA4 8RY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents income received from property rental.

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computers
33% on cost
1.4
Investment properties

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.

1.5
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 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.

 

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.

 

CJI PROPERTIES (PONTARDDULAIS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 and 31 July 2024
700
Depreciation and impairment
At 1 August 2023 and 31 July 2024
700
Carrying amount
At 31 July 2024
-
0
At 31 July 2023
-
0
4
Investment property
2024
£
Fair value
At 1 August 2023 and 31 July 2024
85,000

In the opinion of the director the fair value of the property held is not considered to be significantly different from cost. On this basis the director considers the original cost to be acceptable basis of valuation.

5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
595
595
Other debtors
79
68
674
663
CJI PROPERTIES (PONTARDDULAIS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 6 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
48,553
48,509
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
77,311
75,124

The mortgage is secured by a fixed charge over the property held in the company and a floating charge over the remaining assets of the company.

8
Related Party Discosure

The controlling party is J K Bell.

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