January 30 Limited - Filleted accounts

Registered number

05332898

January 30 Limited

Filleted Accounts for the year ended

31 January 2025

January 30 Limited
Registered number:		05332898
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		3,068,066			3,778,564
Investments	5		175,222			130,378
			3,243,288			3,908,942

Current assets
Debtors	6	738			7,500
Cash at bank and in hand		937,797			20,182
		938,535			27,682

Creditors: amounts falling due within one year	7	(2,916,221)			(2,796,707)

Net current liabilities			(1,977,686)			(2,769,025)

Total assets less current liabilities			1,265,602			1,139,917

Creditors: amounts falling due after more than one year	8		(430,250)			(599,989)

Provisions for liabilities			-			(45,910)

Net assets			835,352			494,018

Capital and reserves
Called up share capital			200			200
Fair value reserve	10		-			183,640
Profit and loss account			835,152			310,178

Shareholders' funds			835,352			494,018

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


G Christou
Director
Approved by the board on 7 September 2025

January 30 Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments properties
	Investment properties are stated at their open market valuations which according to the directors reflect the fair value at the reporting date. No depreciation is provided in respect of freehold properties which are classified as investment properties. This is a departure from the requirements Companies Act 2006 which requires all property to be depreciated. Such properties are held to earn rentals or for capital appreciation and the directors consider that to depreciate them would not give a true and fair view.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Going concern

	The accounts have been prpeared on the going concern basis assuming the continued support of its director and creditors. The company is seeking to re-finance to meet its short term loan obligations.


3	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


4	Tangible fixed assets
				Investment properties
£
	Cost
	At 1 February 2024			3,778,564
	Additions			8,020
	Disposals			(718,518)
	At 31 January 2025			3,068,066

	Depreciation
	At 31 January 2025			-

	Net book value
	At 31 January 2025			3,068,066
	At 31 January 2024			3,778,564


5	Investments
Joint
venture
investments
£
	Cost
	At 1 February 2024			130,378
	Additions			44,844

	At 31 January 2025			175,222


6	Debtors	2025		2024
£			£

	Trade debtors	738		7,500


7	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	9,333		13,020
	Other short term loans	2,342,383		2,335,437
	Trade creditors	327,994		352,994
	Deferred income	7,355		-
	Dividends payable	80,000		60,000
	Taxation and social security costs	148,549		21,674
	Other creditors	607		13,582
		2,916,221		2,796,707


8	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	-		55,489
	Other loans	430,250		544,500
		430,250		599,989


9	Loans	2025		2024
£			£
	Creditors include:

	Secured bank loans	-		52,176

	Bank loans are secured by way of fixed and floating charge over the company's assets.


10	Fair value reserve	2025		2024
£			£

	At 1 February 2024	183,640		183,640
	Release of fair value reserve on property disposal	(183,640)		-

	At 31 January 2025	-		183,640


11	Controlling party

	The ultimate controlling party is the director G Christou who holds 60% of the issued Ordinary share capital of the company.


12	Other information

	January 30 Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Old Court Mews
	311 Chase Road
	London
	N14 6JS