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UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024

FOR

JUNO DEVELOPMENTS HOLDINGS LIMITED

JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 April 2023 to 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JUNO DEVELOPMENTS HOLDINGS LIMITED

COMPANY INFORMATION
For The Period 1 April 2023 to 31 August 2024







DIRECTOR: J S Dean





REGISTERED OFFICE: 1st Floor, 8 Trinity
161 Old Christchurch Road
Bournemouth
Dorset
BH1 1JU





REGISTERED NUMBER: 09149076 (England and Wales)






JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 214,681 21,851
Investments 5 10,777 201
Investment property 6 2,919,022 1,895,000
3,144,480 1,917,052

CURRENT ASSETS
Stocks - 1,478,375
Debtors 7 11,011,000 7,735,401
Cash at bank 486,563 1,134,951
11,497,563 10,348,727
CREDITORS
Amounts falling due within one year 8 924,006 1,134,864
NET CURRENT ASSETS 10,573,557 9,213,863
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,718,037

11,130,915

CREDITORS
Amounts falling due after more than one year 9 (1,535,222 ) (576,078 )

PROVISIONS FOR LIABILITIES (64,977 ) (66,770 )
NET ASSETS 12,117,838 10,488,067

CAPITAL AND RESERVES
Called up share capital 11 200 100
Revaluation reserve 200,312 200,312
Retained earnings 11,917,326 10,287,655
SHAREHOLDERS' FUNDS 12,117,838 10,488,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 28 May 2025 and were signed by:




J S Dean - Director


JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 April 2023 to 31 August 2024

1. STATUTORY INFORMATION

Juno Developments 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover represents the amount derived from property development and rental income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Motor vehicles - 25% on reducing balance

Investments in subsidiaries and associates
Investments in subsidiary and associate 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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.

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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2023 to 31 August 2024

4. TANGIBLE FIXED ASSETS
Freehold Motor
property vehicles Totals
£    £    £   
COST
At 1 April 2023 - 29,950 29,950
Additions 200,000 - 200,000
At 31 August 2024 200,000 29,950 229,950
DEPRECIATION
At 1 April 2023 - 8,099 8,099
Charge for period - 7,170 7,170
At 31 August 2024 - 15,269 15,269
NET BOOK VALUE
At 31 August 2024 200,000 14,681 214,681
At 31 March 2023 - 21,851 21,851

5. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 April 2023 200 1 201
Additions 10,076 500 10,576
At 31 August 2024 10,276 501 10,777
NET BOOK VALUE
At 31 August 2024 10,276 501 10,777
At 31 March 2023 200 1 201

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 1,895,000
Additions 1,024,022
At 31 August 2024 2,919,022
NET BOOK VALUE
At 31 August 2024 2,919,022
At 31 March 2023 1,895,000

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2024 2,919,022

JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2023 to 31 August 2024

6. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 2,651,941 1,627,919

Investment property was valued on an open market basis on 31 August 2024 by the director .

7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 54,272 7,149
Amounts owed by group undertakings 4,765,090 2,425,707
Amounts owed by participating interests 4,367,633 4,223,642
Other debtors 1,524,206 1,029,730
10,711,201 7,686,228

Amounts falling due after more than one year:
Other debtors 299,799 49,173

Aggregate amounts 11,011,000 7,735,401

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 32,000 40,000
Hire purchase contracts 4,459 4,459
Trade creditors 191,478 27,845
Amounts owed to group undertakings 199,769 239,493
Amounts owed to participating interests 261,685 261,185
Taxation and social security 196,683 515,127
Other creditors 37,932 46,755
924,006 1,134,864

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 1,523,906 558,445
Hire purchase contracts 11,316 17,633
1,535,222 576,078

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 1,020,000 -

Repayable by instalments
Bank loans more 5 yr by instal 387,906 384,445

JUNO DEVELOPMENTS HOLDINGS LIMITED (REGISTERED NUMBER: 09149076)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2023 to 31 August 2024

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 1,555,906 598,445

The bank loan is secured against the freehold and investment properties.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 200 100

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 August 2024 and 31 March 2023:

2024 2023
£    £   
J S Dean
Balance outstanding at start of period 1,029,288 864,517
Amounts advanced 628,372 164,771
Amounts repaid (180,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 1,477,660 1,029,288

The loan is unsecured with interest charged at 2.25%.