IRIS Accounts Production v25.1.0.734 11589133 Board of Directors 1.10.23 30.9.24 30.9.24 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh115891332023-09-30115891332024-09-30115891332023-10-012024-09-30115891332022-09-30115891332022-10-012023-09-30115891332023-09-3011589133ns15:EnglandWales2023-10-012024-09-3011589133ns14:PoundSterling2023-10-012024-09-3011589133ns10:Director12023-10-012024-09-3011589133ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3011589133ns10:SmallEntities2023-10-012024-09-3011589133ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3011589133ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3011589133ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3011589133ns10:FullAccounts2023-10-012024-09-3011589133ns10:OrdinaryShareClass12023-10-012024-09-3011589133ns10:Director22023-10-012024-09-3011589133ns10:RegisteredOffice2023-10-012024-09-3011589133ns5:CurrentFinancialInstruments2024-09-3011589133ns5:CurrentFinancialInstruments2023-09-3011589133ns5:Non-currentFinancialInstruments2024-09-3011589133ns5:Non-currentFinancialInstruments2023-09-3011589133ns5:ShareCapital2024-09-3011589133ns5:ShareCapital2023-09-3011589133ns5:FurtherSpecificReserve1ComponentTotalEquity2024-09-3011589133ns5:FurtherSpecificReserve1ComponentTotalEquity2023-09-3011589133ns5:RetainedEarningsAccumulatedLosses2024-09-3011589133ns5:RetainedEarningsAccumulatedLosses2023-09-3011589133ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-09-3011589133ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-09-3011589133ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3011589133ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3011589133ns10:OrdinaryShareClass12024-09-3011589133ns5:RetainedEarningsAccumulatedLosses2023-09-3011589133ns5:FurtherSpecificReserve1ComponentTotalEquity2023-09-3011589133ns5:RetainedEarningsAccumulatedLosses2023-10-012024-09-30
REGISTERED NUMBER: 11589133 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

C & J Homes Limited

C & J Homes Limited (Registered number: 11589133)






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


C & J Homes Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: C T Stoward
J P Stoward





REGISTERED OFFICE: Shadwell House
65 Lower Green Road
Rusthall
Tunbridge Wells
Kent
TN4 8TW





REGISTERED NUMBER: 11589133 (England and Wales)





ACCOUNTANTS: Peter Hodgson & Co.
Chartered Accountants
Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW

C & J Homes Limited (Registered number: 11589133)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 737,659 622,338

CURRENT ASSETS
Cash at bank 8,024 36,881

CREDITORS
Amounts falling due within one year 5 21,909 1,705
NET CURRENT (LIABILITIES)/ASSETS (13,885 ) 35,176
TOTAL ASSETS LESS CURRENT
LIABILITIES

723,774

657,514

CREDITORS
Amounts falling due after more than one year 6 746,124 693,098
NET LIABILITIES (22,350 ) (35,584 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 13,292 13,292
Retained earnings 9 (35,742 ) (48,976 )
SHAREHOLDERS' FUNDS (22,350 ) (35,584 )

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.

C & J Homes Limited (Registered number: 11589133)

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 26 June 2025 and were signed on its behalf by:





C T Stoward - Director


C & J Homes Limited (Registered number: 11589133)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

C & J Homes 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.

Turnover
Income 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.

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.

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.

Significant judgements and estimates
There are no significant estimates used in the preparation of these accounts or relevant to users of the accounts,

Functional currency
The functional currency used by the company is £ sterling.

Financial instruments
Basic financial instruments comprising debtors, bank and cash balances are disclosed at fair value.

3. EMPLOYEES AND DIRECTORS

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

C & J Homes Limited (Registered number: 11589133)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 622,338
Additions 115,321
At 30 September 2024 737,659
NET BOOK VALUE
At 30 September 2024 737,659
At 30 September 2023 622,338

Investment properties are funded by interest only loans, at the year end the value of the loans outstanding was £437,951

The lenders have a fixed charges over the investment properties.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans (see note 7) 20,042 -
Tax 82 5
Accrued expenses 1,785 1,700
21,909 1,705

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans (see note 7) 439,988 437,951
Directors' loan accounts 306,136 255,147
746,124 693,098

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Interest only loans 439,988 437,951

C & J Homes Limited (Registered number: 11589133)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Other loans 20,042 -

Amounts falling due in more than five years:
Repayable otherwise than by instalments
Interest only loans 439,988 437,951

8. CALLED UP SHARE CAPITAL

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

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 October 2023 (48,976 ) 13,292 (35,684 )
Profit for the year 13,234 13,234
At 30 September 2024 (35,742 ) 13,292 (22,450 )