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REGISTERED NUMBER: 06234328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SJA HOLDINGS LIMITED

SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SJA HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: A J Smith





REGISTERED OFFICE: Unit 5, The Towers
Foley Business Park
Kidderminster
DY11 7PG





REGISTERED NUMBER: 06234328 (England and Wales)





ACCOUNTANTS: Blackthorns
Chartered Accountants
Admiral House
Waterfront East
Brierley Hill
West Midlands
DY5 1XG

SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 700,000 650,000

CURRENT ASSETS
Cash at bank and in hand 1,203 6,811

CREDITORS
Amounts falling due within one year 5 113,611 239,862
NET CURRENT LIABILITIES (112,408 ) (233,051 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

587,592

416,949

CREDITORS
Amounts falling due after more than one
year

6

(343,487

)

(236,700

)

PROVISIONS FOR LIABILITIES (14,000 ) (12,500 )
NET ASSETS 230,105 167,749

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 230,005 167,649
230,105 167,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2025 and were signed by:





A J Smith - Director


SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

SJA Holdings Limited is a private company, limited by shares, registered in England and Wales, registered number 06234328. Its registered office is Unit 5, The Towers, Foley Business Park, Kidderminster, DY11 7PG.

The financial statements are presented in Sterling, which is the functional currency of the company.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Financial instruments
Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 650,000
Revaluations 50,000
At 30 September 2024 700,000
NET BOOK VALUE
At 30 September 2024 700,000
At 30 September 2023 650,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2022 98,704
Valuation in 2024 50,000
Cost 551,296
700,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 43,462 42,051
Taxation and social security 5,433 7,719
Other creditors 64,716 190,092
113,611 239,862

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 343,487 236,700

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 year 193,826 75,037

SJA HOLDINGS LIMITED (REGISTERED NUMBER: 06234328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 360,000 243,621

Bank loans are secured against investment properties.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
A J Smith
Balance outstanding at start of year - 38,000
Amounts repaid - (38,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -