Company Registration No. 14094921 (England and Wales)
SNJ HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024
30 September 2024
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
SNJ HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr N Robinson
Mr S Robinson
Company number
14094921
Registered office
Hope House
Lomeshaye Road
Nelson
Lancashire
BB9 7AP
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
SNJ HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
SNJ HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
264,000
269,500
Investments
4
100,996
100,996
364,996
370,496
Current assets
Debtors
5
398,192
8,476
Cash at bank and in hand
799,500
377,707
1,197,692
386,183
Creditors: amounts falling due within one year
6
(6,833)
(4,504)
Net current assets
1,190,859
381,679
Total assets less current liabilities
1,555,855
752,175
Provisions for liabilities
(6,287)
(8,273)
Net assets
1,549,568
743,902
Capital and reserves
Called up share capital
101,000
101,000
Profit and loss reserves
1,448,568
642,902
Total equity
1,549,568
743,902

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

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their 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.

SNJ HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 30 April 2025 and are signed on its behalf by:
Mr S Robinson
Director
Company registration number 14094921 (England and Wales)
SNJ HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
1
Accounting policies
Company information

SNJ Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hope House, Lomeshaye Road, Nelson, Lancashire, BB9 7AP.

1.1
Reporting period

In the prior year, the financial statements were presented for a period of longer than one year as the company was newly incorporated. As such,comparative amounts presented in the current financial statements (including the related notes) are not entirely comparable.

1.2
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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Turnover

Turnover represents property rents receivable net of value added tax.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

 

Investment property rented out to another group entity is classified as property, plant and equipment and accounted for using the cost model.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Fixed asset investment, being the purchase of Robinson and Lawlor Limited, is stated at cost less provision for any impairment.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

SNJ HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons employed by the company during the period was:

2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2023 and 30 September 2024
275,000
Depreciation and impairment
At 1 October 2023
5,500
Depreciation charged in the year
5,500
At 30 September 2024
11,000
Carrying amount
At 30 September 2024
264,000
At 30 September 2023
269,500
SNJ HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
4
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
100,996
100,996
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
397,828
-
0
Other debtors
364
8,476
398,192
8,476
6
Creditors: amounts falling due within one year
2024
2023
£
£
Taxation and social security
4,733
2,504
Other creditors
2,100
2,000
6,833
4,504
7
Related party transactions

Bank loans of £nil (2023 - £178,333) are secured on the assets of the company. The liability is part of a group guarantee. The subsidiaries have guaranteed the bank borrowings of the company.

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