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J H S PROPERTIES LIMITED

Registered Number
05452577
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

J H S PROPERTIES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

SINGH, Harnek
SINGH MANN, Jaswinder

Company Secretary

SINGH, Jaswinder

Registered Address

6 Teme Grove, Riverpoint
Willenhall
West Midlands
WV13 2SE

Registered Number

05452577 (England and Wales)
J H S PROPERTIES LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets320,999-
Investment property4790,000790,000
810,999790,000
Current assets
Debtors51,28589
Cash at bank and on hand45,55058,727
46,83558,816
Creditors amounts falling due within one year6(94,871)(89,801)
Net current assets (liabilities)(48,036)(30,985)
Total assets less current liabilities762,963759,015
Creditors amounts falling due after one year7(231,060)(248,321)
Provisions for liabilities9(55,161)(55,161)
Net assets476,742455,533
Capital and reserves
Called up share capital1,0001,000
Revaluation reserve176,436176,436
Profit and loss account299,306278,097
Shareholders' funds10476,742455,533
The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2025, and are signed on its behalf by:
SINGH MANN, Jaswinder
Director
SINGH, Harnek
Director

Registered Company No. 05452577
J H S PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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:

Reducing balance (%)
Vehicles25
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

20252024
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
Additions27,99927,999
At 31 March 2527,99927,999
Depreciation and impairment
Charge for year7,0007,000
At 31 March 257,0007,000
Net book value
At 31 March 2520,99920,999
At 31 March 24--
4.Investment property
The investment properties have been valued on the following basis: The estimated amount for which an asset or liability should exchange on the valuation date between a willing buyer and a willing seller in an arms length transaction, after proper marketing and where the parties had each acted knowledgeably, prudently and without compulsion.

£
Fair value at 01 April 24790,000
At 31 March 25790,000
5.Debtors: amounts due within one year

2025

2024

££
Other debtors-89
Prepayments and accrued income1,285-
Total1,28589
6.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts16,04416,044
Taxation and social security11,3918,712
Other creditors66,11363,722
Accrued liabilities and deferred income1,3231,323
Total94,87189,801
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts231,060248,321
Total231,060248,321
8.Secured creditors
Bank loans totallying £247,104 (2024 - £264,365) are secured over investment property.
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)55,16155,161
Total55,16155,161
10.Fair value reserve
Included in the fair value reserve is £55,161 of deferred tax.

£
Fair value reserve at 01 April 24176,435
At 31 March 25176,435