Registration number: 12134435

ESJF Property Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 8
iXBRL Detailed Profit and Loss Account	9

ESJF Property Limited

Company Information

Directors	J M T Flintham E C Sylvester

Registered office

41 Shepherds Way Rickmansworth Hertfordshire WD3 7NN

Accountants

Sable & Argent Limited 2 Elvetham Crescent Fleet Hampshire GU51 1BU

ESJF Property Limited

Directors' Report for the Year Ended 30 April 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

J M T Flintham

E C Sylvester

Principal activity

The principal activity of the company is property ownership and letting

Small companies provision statement

This report has 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.

Approved by the Board on 2 September 2025 and signed on its behalf by:

J M T Flintham Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
ESJF Property Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ESJF Property Limited for the year ended 30 April 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of ESJF Property Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of ESJF Property Limited and state those matters that we have agreed to state to the Board of Directors of ESJF Property Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ESJF Property Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that ESJF Property Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of ESJF Property Limited. You consider that ESJF Property Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of ESJF Property Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Sable & Argent Limited
2 Elvetham Crescent
Fleet
Hampshire
GU51 1BU

2 September 2025

ESJF Property Limited

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 April 2025

	Note	2025 £	2024 £
Turnover		42,244	19,048
Operating profit		42,244	19,048
Interest payable and similar charges		(42,244)	(19,048)
		(42,244)	(19,048)
Profit/(loss) before tax		-	-
Profit/(loss) for the financial year		-	-
Retained earnings brought forward		-	-
Retained earnings carried forward		-	-

ESJF Property Limited

(Registration number: 12134435)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	693,378	693,378
Current assets
Cash at bank and in hand		24	24
Creditors: Amounts falling due within one year	5	(14,531)	(12,807)
Net current liabilities		(14,507)	(12,783)
Total assets less current liabilities		678,871	680,595
Creditors: Amounts falling due after more than one year	5	(678,847)	(680,571)
Net assets		24	24
Capital and reserves
Called up share capital	7	24	24
Shareholders' funds		24	24

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

Approved and authorised by the Board on 2 September 2025 and signed on its behalf by:
 

J M T Flintham Director

E C Sylvester Director

ESJF Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

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

The address of its registered office is:
41 Shepherds Way
Rickmansworth
Hertfordshire
WD3 7NN

These financial statements were authorised for issue by the Board on 2 September 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

ESJF Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons (including directors) employed by the company in the year, was 2 (2024: 2).

4	Investment properties

	2025 £
At 1 May	693,378
At 30 April	693,378

There has been no valuation of investment property by an independent valuer.

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	6	14,531	12,807

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	6	678,847	680,571

	2025 £	2024 £
Due after more than five years
After more than five years by instalments	475,894	499,519

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