Company registration number: 09796084
Unaudited financial statements
for the year ended 31 December 2024
for
CJ Estates Ltd
Pages for filing with the Registrar
CJ Estates Ltd
Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJ Estates Ltd for the year ended 31 December 2024 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CJ Estates Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CJ Estates Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJ Estates Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that CJ Estates Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CJ Estates Ltd. You consider that CJ Estates Ltd 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 CJ Estates Ltd. 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 financial statements.
AMR Bookkeeping & Accounts Ltd
4 Spur Road
Cosham
Hampshire
PO6 3EB
United Kingdom
Date: 29 September 2025
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Company registration number: 09796084
CJ Estates Ltd
Balance sheet
as at 31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 4,038 5,048
4,038 5,048
Current assets
Debtors 27,810 6,222
Cash at bank and in hand 24,115 11,794
51,925 18,016
Creditors: amounts falling due within one
year 		(103,392) (96,904)
Net current liabilities (51,467) (78,888)
Total assets less current liabilities (47,429) (73,840)
Creditors: Amounts falling due after more
than one year 		(10,000) (16,295)
NET LIABILITIES (57,429) (90,135)
Capital and reserves
Called up share capital 100 100
Profit and loss account (57,529) (90,235)
TOTAL EQUITY (57,429) (90,135)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09796084
CJ Estates Ltd
Balance sheet - continued
as at 31 December 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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 26 September 2025 and signed on its behalf by:
Mr J Sharpin, Director
26 September 2025
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CJ Estates Ltd
Notes to the financial statements
for the year ended 31 December 2024
1 Company information
CJ Estates Ltd is a private company registered in England and Wales. Its registered number is 09796084. The company is limited by shares. Its registered office is 4 Spur Road, Cosham, Portsmouth, Hampshire, PO6 3EB.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Patents and licences - 20% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 20% straight line
Fixtures & fittings - 20% reducing balance
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CJ Estates Ltd
Notes to the financial statements - continued
for the year ended 31 December 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. 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 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2023 - 5).
4 Intangible assets
Other
intangible
assets
£
Cost
At 1 January 2024 2,500
At 31 December 2024 2,500
Amortisation
At 1 January 2024 2,500
At 31 December 2024 2,500
Net book value
At 31 December 2024 -
At 31 December 2023 -
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CJ Estates Ltd
Notes to the financial statements - continued
for the year ended 31 December 2024
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2024 30,470
At 31 December 2024 30,470
Depreciation
At 1 January 2024 25,422
Charge for year 1,010
At 31 December 2024 26,432
Net book value
At 31 December 2024 4,038
At 31 December 2023 5,048
If Fixed assets had not been revalued, Fixed assets would have been included at the following historical cost:
2024 2023
£ £
Cost 30,470 30,470
Accumulated depreciation 25,422 24,160
6 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023.
2024 2023
£ £
Mr M Wallace
Balance outstanding at start of year 63,050 -
Amounts repaid (37,858) -
Balance outstanding at end of year 25,192 -
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