2024-04-01 2025-03-31 2025-03-31 false SC578431 CSJ PROPERTY MANAGEMENT LIMITED 2025-08-27 68100 false iso4217:GBP xbrli:pure SC578431 2024-03-31 SC578431 2025-03-31 SC578431 2024-04-01 2025-03-31 SC578431 2023-03-31 SC578431 2024-03-31 SC578431 2023-04-01 2024-03-31 SC578431 bus:SmallEntities 2024-04-01 2025-03-31 SC578431 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC578431 bus:FullAccounts 2024-04-01 2025-03-31 SC578431 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC578431 core:WithinOneYear 2025-03-31 SC578431 core:AfterOneYear 2025-03-31 SC578431 core:WithinOneYear 2024-03-31 SC578431 core:AfterOneYear 2024-03-31 SC578431 core:ShareCapital 2025-03-31 SC578431 core:SharePremium 2025-03-31 SC578431 core:RevaluationReserve 2025-03-31 SC578431 core:OtherReservesSubtotal 2025-03-31 SC578431 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC578431 core:ShareCapital 2024-03-31 SC578431 core:SharePremium 2024-03-31 SC578431 core:RevaluationReserve 2024-03-31 SC578431 core:OtherReservesSubtotal 2024-03-31 SC578431 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC578431 core:LandBuildings 2025-03-31 SC578431 core:PlantMachinery 2025-03-31 SC578431 core:Vehicles 2025-03-31 SC578431 core:FurnitureFittings 2025-03-31 SC578431 core:OfficeEquipment 2025-03-31 SC578431 core:NetGoodwill 2025-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC578431 core:ListedExchangeTraded 2025-03-31 SC578431 core:UnlistedNon-exchangeTraded 2025-03-31 SC578431 core:LandBuildings 2024-03-31 SC578431 core:PlantMachinery 2024-03-31 SC578431 core:Vehicles 2024-03-31 SC578431 core:FurnitureFittings 2024-03-31 SC578431 core:OfficeEquipment 2024-03-31 SC578431 core:NetGoodwill 2024-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC578431 core:ListedExchangeTraded 2024-03-31 SC578431 core:UnlistedNon-exchangeTraded 2024-03-31 SC578431 core:LandBuildings 2024-04-01 2025-03-31 SC578431 core:PlantMachinery 2024-04-01 2025-03-31 SC578431 core:Vehicles 2024-04-01 2025-03-31 SC578431 core:FurnitureFittings 2024-04-01 2025-03-31 SC578431 core:OfficeEquipment 2024-04-01 2025-03-31 SC578431 core:NetGoodwill 2024-04-01 2025-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC578431 core:ListedExchangeTraded 2024-04-01 2025-03-31 SC578431 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC578431 core:MoreThanFiveYears 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments 2025-03-31 SC578431 core:Non-currentFinancialInstruments 2024-03-31 SC578431 dpl:CostSales 2024-04-01 2025-03-31 SC578431 dpl:DistributionCosts 2024-04-01 2025-03-31 SC578431 core:LandBuildings 2024-04-01 2025-03-31 SC578431 core:PlantMachinery 2024-04-01 2025-03-31 SC578431 core:Vehicles 2024-04-01 2025-03-31 SC578431 core:FurnitureFittings 2024-04-01 2025-03-31 SC578431 core:OfficeEquipment 2024-04-01 2025-03-31 SC578431 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 SC578431 core:NetGoodwill 2024-04-01 2025-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 SC578431 dpl:GroupUndertakings 2024-04-01 2025-03-31 SC578431 dpl:ParticipatingInterests 2024-04-01 2025-03-31 SC578431 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 SC578431 core:ListedExchangeTraded 2024-04-01 2025-03-31 SC578431 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC578431 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 SC578431 dpl:CostSales 2023-04-01 2024-03-31 SC578431 dpl:DistributionCosts 2023-04-01 2024-03-31 SC578431 core:LandBuildings 2023-04-01 2024-03-31 SC578431 core:PlantMachinery 2023-04-01 2024-03-31 SC578431 core:Vehicles 2023-04-01 2024-03-31 SC578431 core:FurnitureFittings 2023-04-01 2024-03-31 SC578431 core:OfficeEquipment 2023-04-01 2024-03-31 SC578431 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 SC578431 core:NetGoodwill 2023-04-01 2024-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 SC578431 dpl:GroupUndertakings 2023-04-01 2024-03-31 SC578431 dpl:ParticipatingInterests 2023-04-01 2024-03-31 SC578431 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 SC578431 core:ListedExchangeTraded 2023-04-01 2024-03-31 SC578431 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 SC578431 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 SC578431 core:NetGoodwill 2025-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC578431 core:LandBuildings 2025-03-31 SC578431 core:PlantMachinery 2025-03-31 SC578431 core:Vehicles 2025-03-31 SC578431 core:FurnitureFittings 2025-03-31 SC578431 core:OfficeEquipment 2025-03-31 SC578431 core:AfterOneYear 2025-03-31 SC578431 core:WithinOneYear 2025-03-31 SC578431 core:ListedExchangeTraded 2025-03-31 SC578431 core:UnlistedNon-exchangeTraded 2025-03-31 SC578431 core:ShareCapital 2025-03-31 SC578431 core:SharePremium 2025-03-31 SC578431 core:RevaluationReserve 2025-03-31 SC578431 core:OtherReservesSubtotal 2025-03-31 SC578431 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC578431 core:NetGoodwill 2024-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 SC578431 core:LandBuildings 2024-03-31 SC578431 core:PlantMachinery 2024-03-31 SC578431 core:Vehicles 2024-03-31 SC578431 core:FurnitureFittings 2024-03-31 SC578431 core:OfficeEquipment 2024-03-31 SC578431 core:AfterOneYear 2024-03-31 SC578431 core:WithinOneYear 2024-03-31 SC578431 core:ListedExchangeTraded 2024-03-31 SC578431 core:UnlistedNon-exchangeTraded 2024-03-31 SC578431 core:ShareCapital 2024-03-31 SC578431 core:SharePremium 2024-03-31 SC578431 core:RevaluationReserve 2024-03-31 SC578431 core:OtherReservesSubtotal 2024-03-31 SC578431 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC578431 core:NetGoodwill 2023-03-31 SC578431 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 SC578431 core:LandBuildings 2023-03-31 SC578431 core:PlantMachinery 2023-03-31 SC578431 core:Vehicles 2023-03-31 SC578431 core:FurnitureFittings 2023-03-31 SC578431 core:OfficeEquipment 2023-03-31 SC578431 core:AfterOneYear 2023-03-31 SC578431 core:WithinOneYear 2023-03-31 SC578431 core:ListedExchangeTraded 2023-03-31 SC578431 core:UnlistedNon-exchangeTraded 2023-03-31 SC578431 core:ShareCapital 2023-03-31 SC578431 core:SharePremium 2023-03-31 SC578431 core:RevaluationReserve 2023-03-31 SC578431 core:OtherReservesSubtotal 2023-03-31 SC578431 core:RetainedEarningsAccumulatedLosses 2023-03-31 SC578431 core:AfterOneYear 2024-04-01 2025-03-31 SC578431 core:WithinOneYear 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 SC578431 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC578431 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC578431 bus:Director1 2024-04-01 2025-03-31 SC578431 bus:Director2 2024-04-01 2025-03-31

CSJ PROPERTY MANAGEMENT LIMITED

Registered Number
SC578431
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

CSJ PROPERTY MANAGEMENT LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Christopher Geraint James
| Stephen Donald James

Registered Address | 3 Moubray Lane
| Crook Of Devon
| Kinross
| KY13 0XH

Registered Number | SC578431 (Scotland)

CSJ PROPERTY MANAGEMENT LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 867,551 |  |  |  | 830,941
|  |  |  | 867,551 |  |  |  | 830,941
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 917 |  |  |  | 1,327 |  |
Cash at bank and on hand |  | 69,346 |  |  |  | 167,203 |  |
|  | 70,263 |  |  |  | 168,530 |  |
Creditors amounts falling due within one year | 5 | (395,875) |  |  |  | (488,490) |  |
Net current assets (liabilities) |  |  |  | (325,612) |  |  |  | (319,960)
Total assets less current liabilities |  |  |  | 541,939 |  |  |  | 510,981
Creditors amounts falling due after one year | 6 |  |  | (471,295) |  |  |  | (471,295)
Net assets |  |  |  | 70,644 |  |  |  | 39,686
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 69,644 |  |  |  | 38,686
Shareholders' funds |  |  |  | 70,644 |  |  |  | 39,686

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2025, and are signed on its behalf by:
Stephen Donald James Director Registered Company No. SC578431

CSJ PROPERTY MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net current liability balance sheet position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

| Turnover policy
--- | ---
| Income represents rents receivable in the year.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Investment property
--- | ---

|  | £
| Fair value at 01 April 24 | 830,941
| Additions | 100,825
| Disposals | (64,215)
| At 31 March 25 | 867,551

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 77
| Prepayments and accrued income | 917 |  | 1,250
| Total | 917 |  | 1,327

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 7,379 |  | 2,306
| Other creditors | 388,496 |  | 486,184
| Total | 395,875 |  | 488,490

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 471,295 |  | 471,295
| Total | 471,295 |  | 471,295

| Other creditors are secured over the investment property.