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REGISTERED NUMBER: 15072877 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024

FOR

HAZEL SJW LTD

HAZEL SJW LTD (REGISTERED NUMBER: 15072877)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAZEL SJW LTD

COMPANY INFORMATION
FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024







DIRECTOR: Mr Z Levy





REGISTERED OFFICE: 105 Eade Road
OCC Building A
2nd Floor Unit 11a
London
N4 1TJ





REGISTERED NUMBER: 15072877 (England and Wales)





ACCOUNTANTS: DAS Accounting & Partners (UK) LLP
105 Eade Road
OCC Building A
2nd Floor Unit 11a
London
N4 1TJ

HAZEL SJW LTD (REGISTERED NUMBER: 15072877)

BALANCE SHEET
31 AUGUST 2024

Notes £   
FIXED ASSETS
Tangible assets 5 6,946,002
Investments 6 -
6,946,002

CURRENT ASSETS
Debtors 7 112,520
Cash at bank and in hand 28,920
141,440
CREDITORS
Amounts falling due within one year 8 (2,029,479 )
NET CURRENT LIABILITIES (1,888,039 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,057,963

CREDITORS
Amounts falling due after more than one year 9 (2,700,000 )
NET ASSETS 2,357,963

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 2,357,863
2,357,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HAZEL SJW LTD (REGISTERED NUMBER: 15072877)

BALANCE SHEET - continued
31 AUGUST 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 August 2025 and were signed by:





Mr Z Levy - Director


HAZEL SJW LTD (REGISTERED NUMBER: 15072877)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024

1. STATUTORY INFORMATION

Hazel SJW Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention except that investment property is measured at fair value through profit or loss.

Judgements and key sources of estimation uncertainty
Judgements made by the director, in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are discussed below.

The company's investment property is valued by the director. The valuation of the company's property is inherently subjective, depending on many factors, including the individual nature of the property, its location and expected future net rental value, market yields and comparable market conditions. Therefore the valuation is subject to a degree of uncertainty and is made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

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.

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

Tangible fixed assets
Fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment - 20% reducing balance

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.


HAZEL SJW LTD (REGISTERED NUMBER: 15072877)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5. TANGIBLE FIXED ASSETS
Investment Computer
property equipment Totals
£    £    £   
COST OR VALUATION
Additions 6,943,306 1,253 6,944,559
Revaluations 1,694 - 1,694
At 31 August 2024 6,945,000 1,253 6,946,253
DEPRECIATION
Charge for period - 251 251
At 31 August 2024 - 251 251
NET BOOK VALUE
At 31 August 2024 6,945,000 1,002 6,946,002

The director is of the opinion that £6,945,000 represents the open market value of the company's investment property at 31 August 2024. The historical cost of the investment properties is £6,853,880.

HAZEL SJW LTD (REGISTERED NUMBER: 15072877)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 15 AUGUST 2023 TO 31 AUGUST 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
Additions 32,000
Disposals (32,000 )
At 31 August 2024 -
NET BOOK VALUE
At 31 August 2024 -

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 112,520

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Corporation tax 242
Other creditors 2,029,237
2,029,479

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 2,700,000

The bank loan is secured by legal charges over the company's investment property.

10. RELATED PARTY DISCLOSURES

Other debtors include amounts of £70,812 due from companies of which the director of the company is also a director.

Other creditors include amounts of £1,955,480 owed to companies of which the director of the company is also a director.