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REGISTERED NUMBER: 02168526 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

JOHN SHEFRAS ORGANISATION LIMITED

JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

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


JOHN SHEFRAS ORGANISATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: J Shefras
Mrs S R Shefras



SECRETARY: J Shefras



REGISTERED OFFICE: 50 Seymour Street
London
W1H 7JG



REGISTERED NUMBER: 02168526 (England and Wales)



ACCOUNTANTS: Orcom Civvals Limited
Accountants
50 Seymour Street
London
W1H 7JG



BANKERS: Barclays Bank plc
Croydon Branch
1 North End
Croydon
Surrey

JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,283,840 3,283,957

CURRENT ASSETS
Debtors 5 39,712 34,135
Cash at bank 758,491 672,175
798,203 706,310
CREDITORS
Amounts falling due within one year 6 (138,938 ) (128,390 )
NET CURRENT ASSETS 659,265 577,920
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,943,105

3,861,877

PROVISIONS FOR LIABILITIES (153,851 ) (105,684 )
NET ASSETS 3,789,254 3,756,193

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 7 1,213,176 1,261,343
Retained earnings 7 2,576,076 2,494,848
SHAREHOLDERS' FUNDS 3,789,254 3,756,193

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 directors acknowledge their 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.

JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:




J Shefras - Director



Mrs S R Shefras - Director


JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

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


1. STATUTORY INFORMATION

John Shefras Organisation 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Rental income
Rental income represents net invoiced rent due, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investment properties in tangible fixed assets are included at fair value. Revaluation surpluses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation
Taxation for the year 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.

3. EMPLOYEES AND DIRECTORS

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

JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

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


4. TANGIBLE FIXED ASSETS
Fixtures
Investment and
properties fittings Totals
£    £    £   
COST OR VALUATION
At 1 October 2023
and 30 September 2024 3,283,490 19,598 3,303,088
DEPRECIATION
At 1 October 2023 - 19,131 19,131
Charge for year - 117 117
At 30 September 2024 - 19,248 19,248
NET BOOK VALUE
At 30 September 2024 3,283,490 350 3,283,840
At 30 September 2023 3,283,490 467 3,283,957

The investment properties were revalued on a fair value basis on 30 September 2024 by the directors.

If the investment properties had not been revalued they would have been included at an historical cost of £1,916,463 (2023: £1,916,463).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 39,668 34,091
Prepayments and accrued income 44 44
39,712 34,135

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 60,278 53,791
Other creditors 15,000 15,000
Directors' current accounts 983 983
Accruals and deferred income 62,677 58,616
138,938 128,390

JOHN SHEFRAS ORGANISATION LIMITED (REGISTERED NUMBER: 02168526)

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


7. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 October 2023 2,494,848 1,261,343 3,756,191
Profit for the year 133,061 133,061
Dividends (100,000 ) (100,000 )
Deferred tax movement 48,167 (48,167 ) -
At 30 September 2024 2,576,076 1,213,176 3,789,252

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £100,000 (2023 - £140,000) were paid to the directors .

At the balance sheet date £983 (2022: £983) was owed by the company to J Shefras who is the director of the company.

9. CONTROL

The company is controlled by J and S R Shefras by virtue of their 100% beneficial interest in the issued shares of the company.