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COMPANY REGISTRATION NUMBER: 08604665
CH (Jacobs Yard) Limited
Filleted Unaudited Financial Statements
31 October 2024
CH (Jacobs Yard) Limited
Statement of Financial Position
31 October 2024
2024
2023
Note
£
£
£
Fixed assets
Investments
4
10
10
Current assets
Debtors
5
14,404
Cash at bank and in hand
2
2
----
--------
2
14,406
Creditors: amounts falling due within one year
6
2,105
31,016
-------
--------
Net current liabilities
2,103
16,610
-------
--------
Total assets less current liabilities
( 2,093)
( 16,600)
-------
--------
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
( 2,095)
( 16,602)
-------
--------
Shareholders deficit
( 2,093)
( 16,600)
-------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 18 July 2025 , and are signed on behalf of the board by:
TN Francis
Director
Company registration number: 08604665
CH (Jacobs Yard) Limited
Notes to the Financial Statements
Year ended 31 October 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Counsells Chartered Accountants, 49 Smithbrook Kilns, Cranleigh, Surrey, GU6 8JJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Investments
Shares in group undertakings
£
Cost
At 1 November 2023 and 31 October 2024
10
----
Impairment
At 1 November 2023 and 31 October 2024
----
Carrying amount
At 31 October 2024
10
----
At 31 October 2023
10
----
Subsidiaries, associates and other investments
Class of share
Percentage of shares held
Subsidiary undertakings
Port Moresby Homes Ltd
Ordinary
100
The company owns 100% of the issued share capital of Port Moresby Homes Ltd.
5. Debtors
2024
2023
£
£
Other debtors
14,404
----
--------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,692
Amounts owed to group undertakings and undertakings in which the company has a participating interest
683
10
Social security and other taxes
550
550
Other creditors
872
27,764
-------
--------
2,105
31,016
-------
--------
7. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
2
2
2
2
----
----
----
----
8. Related party transactions
At the year end £322 (2023: £27,214) to companies in which the director has an interest. At the year end £Nil (2023: £14,404) was owed to the company by companies in which the director has an interest.