2023-08-012024-07-312024-07-31false12077115NJ HENRY PROPERTIES 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NJ HENRY PROPERTIES LTD

Registered Number
12077115
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

NJ HENRY PROPERTIES LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

HENRY, Lisa Jane
HENRY, Neil John

Registered Address

181-183 Station Lane
Hornchurch
RM12 6LL

Registered Number

12077115 (England and Wales)
NJ HENRY PROPERTIES LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property41,818,167540,188
1,818,167540,188
Current assets
Debtors6,9156,250
Cash at bank and on hand34,327140,844
41,242147,094
Creditors amounts falling due within one year5(453,691)(508,819)
Net current assets (liabilities)(412,449)(361,725)
Total assets less current liabilities1,405,718178,463
Creditors amounts falling due after one year6(1,148,263)(72,441)
Provisions for liabilities7(49,847)-
Net assets207,608106,022
Capital and reserves
Called up share capital100100
Profit and loss account207,508105,922
Shareholders' funds207,608106,022
The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2025, and are signed on its behalf by:
HENRY, Lisa Jane
Director
Registered Company No. 12077115
NJ HENRY PROPERTIES LTD
Notes to the Financial Statements
for the year ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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.Prior period adjustment
There is a PY adjustment applied in this period to correct mortgage interest that was not expensed in the prior 3 periods, a value of £127,618.24.
4.Investment property

£
Fair value at 01 August 23540,188
Additions1,015,624
Fair value adjustments262,355
At 31 July 241,818,167
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts452,371495,761
Taxation and social security-12,175
Accrued liabilities and deferred income1,320883
Total453,691508,819
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,148,26372,441
Total1,148,26372,441
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)49,847-
Total49,847-