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REGISTERED NUMBER: 04462707 (England and Wales)

P.J.H. PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2025

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 993 |  | 1,389 |  |

Investment property | 5 | 945,000 |  | 927,500 |  |

945,993 |  | 928,889 |  |

CURRENT ASSETS

Debtors | 6 | 3,294 |  | 1,486 |  |

Cash at bank | 5,761 |  | 3,071 |  |

9,055 |  | 4,557 |  |

CREDITORS

Amounts falling due within one year | 7 | (84,121 | ) | (62,284 | ) |

NET CURRENT LIABILITIES | (75,066 | ) | (57,727 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 870,927 |  | 871,162 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (748,450 | ) | (758,018 | ) |

PROVISIONS FOR LIABILITIES | - |  | (13,006 | ) |

NET ASSETS | 122,477 |  | 100,138 |  |

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

BALANCE SHEET - continued

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Fair value reserve | 10 | 74,319 |  | 46,023 |  |

Retained earnings | 48,154 |  | 54,111 |  |

122,477 |  | 100,138 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

Mr P J Hare - Director

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| P.J.H. Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04462707

| Registered office: | Town Wall House

| Balkerne Hill

| Colchester

| CO3 3AD

| For the purposes of presentation the financial statements have been rounded to the nearest 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.

| Turnover

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

| Tangible fixed assets

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

| Plant & machinery - 25% on reducing balance

| Fixtures & fittings - 25% on reducing balance

| Computer equipment - 33% on reducing balance

| 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.

| Financial instruments

| Basic financial instruments are measured at amortised cost.

| 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 balance sheet date.

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 759 |  | 5,129 |  | 927 |  | 6,815 |  |

| DEPRECIATION

| At 1 July 2024 | 16 |  | 5,049 |  | 361 |  | 5,426 |  |

| Charge for year | 186 |  | 21 |  | 189 |  | 396 |  |

| At 30 June 2025 | 202 |  | 5,070 |  | 550 |  | 5,822 |  |

| NET BOOK VALUE

| At 30 June 2025 | 557 |  | 59 |  | 377 |  | 993 |  |

| At 30 June 2024 | 743 |  | 80 |  | 566 |  | 1,389 |  |

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 927,500 |  |

| Revaluations | 17,500 |  |

| At 30 June 2025 | 945,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 945,000 |  |

| At 30 June 2024 | 927,500 |  |

| The historic cost of the investment property held at the year end was £870,861 (2024: £870,861).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 3,294 |  | 1,486 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 84,121 |  | 62,284 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 748,450 |  | 758,018 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 748,450 |  | 758,018 |  |

| The mortgage balances due at the year end where secured on the investment properties to which they related.

P.J.H. PROPERTIES LIMITED (REGISTERED NUMBER: 04462707)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 July 2024 | 46,023 |  |

| Transfer | 28,296 |  |

| At 30 June 2025 | 74,319 |  |