REGISTERED NUMBER: 04462707 (England and Wales)

P.J.H. PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

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

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

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.

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

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.

10.

RESERVES

Fair

value

reserve

£

At 1 July 2024

46,023

Transfer

28,296

At 30 June 2025

74,319