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Registration number: 07515465

CDCJ Investments Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

CDCJ Investments Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Statement of Changes in Equity

4

Notes to the Unaudited Financial Statements

5 to 8

 

CDCJ Investments Ltd

Company Information

Directors:

J C Andrews

D R Stacey

C J Murphy

Registered office:

Savoy House
Savoy Circus
London
W3 7DA

Registered number:

07515465

Accountants:

Wem & Co
Chartered Accountants
Savoy House
Savoy Circus
London
W3 7DA

 

CDCJ Investments Ltd

(Registration number: 07515465)
Balance Sheet as at 31 December 2024

Note

31.12.24
£

31.12.23
£

Fixed assets

 

Tangible assets

4

24,716

27,646

Investment property

5

2,800,000

2,800,000

 

2,824,716

2,827,646

Current assets

 

Debtors

6

25,609

16,254

Cash at bank and in hand

 

110,849

111,676

 

136,458

127,930

Creditors: Amounts falling due within one year

7

(668,706)

(439,950)

Net current liabilities

 

(532,248)

(312,020)

Total assets less current liabilities

 

2,292,468

2,515,626

Creditors: Amounts falling due after more than one year

7

(1,091,828)

(1,260,133)

Provisions for liabilities

(272,801)

(272,801)

Net assets

 

927,839

982,692

Capital and reserves

 

Called up share capital

1,200

1,200

Revaluation reserve

981,347

981,347

Retained earning

(54,708)

145

Shareholders' funds

 

927,839

982,692

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

CDCJ Investments Ltd

(Registration number: 07515465)
Balance Sheet as at 31 December 2024 (continued)

Approved and authorised by the Board on 11 August 2025

.........................................
C J Murphy
Director

 

CDCJ Investments Ltd

Statement of Changes in Equity for the Year Ended 31 December 2024

Share capital
£

Revaluation reserve
£

Retained earning
£

Total
£

At 1 January 2023

1,200

1,035,905

(8,685)

1,028,420

Changes in equity

-

-

-

-

Loss for the year

-

-

(45,728)

(45,728)

Transfers

-

(54,558)

54,558

-

At 31 December 2023

1,200

981,347

145

982,692

Share capital
£

Revaluation reserve
£

Retained earning
£

Total
£

At 1 January 2024

1,200

981,347

145

982,692

Loss for the year

-

-

(54,853)

(54,853)

At 31 December 2024

1,200

981,347

(54,708)

927,839

 

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1.

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 11 August 2025.

2.

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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.
 

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2

Accounting policies (continued)

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & fittings

25% straight line basis

3.

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 1).

4.

Tangible assets

Short leasehold land and buildings
£

Fixtures and fittings
£

Total
£

Cost or valuation

At 1 January 2024

31,200

32,269

63,469

Additions

-

6,163

6,163

At 31 December 2024

31,200

38,432

69,632

Depreciation

At 1 January 2024

15,015

20,808

35,823

Charge for the year

2,772

6,321

9,093

At 31 December 2024

17,787

27,129

44,916

Carrying amount

At 31 December 2024

13,413

11,303

24,716

At 31 December 2023

16,185

11,461

27,646

Included within the net book value of land and buildings above is £13,413 (2023 - £16,185) in respect of short leasehold land and buildings.
 

 

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5.

Investment properties

31.12.24
£

FAIR VALUE

At 1 January 2021 and 31 December 2021

2,800,000

NET BOOK VALUE

At 31 December 2021

2,800,000

At 31 December 2022

2,800,000

The properties were valued at the year-end on an open market basis by the director.

Fair value adjustment at the year end is represented by investment property cost of £1,545,854 plus revaluation surplus of £1,254,146 giving a total £2,800,000.

6.

Debtors

Current

31.12.24
£

31.12.23
£

Trade debtors

24,978

16,254

Prepayments

631

-

 

25,609

16,254

7.

Creditors

Creditors: amounts falling due within one year

Note

31.12.24
£

31.12.23
£

Due within one year

 

Loans and borrowings

8

274,720

98,560

Trade creditors

 

12,091

-

Taxation and social security

 

29,148

23,894

Other creditors

 

352,747

317,496

 

668,706

439,950

Included within other creditors are interest free shareholder loans with no repayment date.

 

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

7

Creditors (continued)

Creditors: amounts falling due after more than one year

Note

31.12.24
£

31.12.23
£

Due after one year

 

Loans and borrowings

8

1,091,828

1,260,133

Loans and borrowings are secured by way of first charges on the investment properties.

8.

Loans and borrowings

31.12.24
£

31.12.23
£

Non-current loans and borrowings

Bank borrowings

1,091,828

1,260,133

31.12.24
£

31.12.23
£

Current loans and borrowings

Bank borrowings

274,720

98,560