Christian J Pepper Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10837845 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Christian J Pepper Holdings Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C J Pepper

REGISTERED OFFICE:

70 Market Street

Tottington

Bury

BL8 3LJ

REGISTERED NUMBER:

10837845 (England and Wales)

ACCOUNTANTS:

Anthony Marshall Ltd

Chartered Accountants

70 Market Street

Tottington

Bury

Greater Manchester

BL8 3LJ

FIXED ASSETS

Tangible assets

4

4,757

6,343

Investments

5

913,484

807,805

Investment property

6

1,300,293

1,145,000

2,218,534

1,959,148

CURRENT ASSETS

Stocks

780,233

1,642,848

Debtors

7

1,450,506

1,186,845

Cash at bank

1,210,444

605,750

3,441,183

3,435,443

CREDITORS

Amounts falling due within one year

8

108,366

64,917

NET CURRENT ASSETS

3,332,817

3,370,526

TOTAL ASSETS LESS CURRENT LIABILITIES

5,551,351

5,329,674

PROVISIONS FOR LIABILITIES

20,302

20,698

NET ASSETS

5,531,049

5,308,976

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

5,531,048

5,308,975

5,531,049

5,308,976

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

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

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2025 and were signed by:

C J Pepper - Director

1.	STATUTORY INFORMATION

Christian J Pepper Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

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 it's subsidiary undertakings comprise a small group.

Turnover

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

Turnover consists of rental income and property sales.

Tangible fixed assets

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

Motor vehicles

-

25% reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2024

and 31 December 2024

23,430

DEPRECIATION

At 1 January 2024

17,087

Charge for year

1,586

At 31 December 2024

18,673

NET BOOK VALUE

At 31 December 2024

4,757

At 31 December 2023

6,343

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST

At 1 January 2024

354,686

453,119

807,805

Additions

-

105,679

At 31 December 2024

354,686

558,798

913,484

NET BOOK VALUE

At 31 December 2024

354,686

558,798

913,484

At 31 December 2023

354,686

453,119

807,805

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

1,145,000

Additions

155,293

At 31 December 2024

1,300,293

NET BOOK VALUE

At 31 December 2024

1,300,293

At 31 December 2023

1,145,000

Fair value at 31 December 2024 is represented by:

£

Valuation in 2024

1,300,293

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Amounts owed by group undertakings

1,081,860

1,017,096

Other debtors

368,646

169,749

1,450,506

1,186,845

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

-

1

Taxation and social security

101,433

58,748

Other creditors

6,933

6,168

108,366

64,917

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

C J Pepper

Balance outstanding at start of year

-

414,291

Amounts advanced

150,000

-

Amounts repaid

-

(414,291

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

150,000

-

During the year the company made loans to C. J. Pepper, the director, of £150,000 (2023: £414,291).

These loans were fully repaid on 30th August 2025.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C J Pepper, by virtue of his directorship and shareholding.