Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 26 false 2024-03-01 The principal activity of the company continued to be that of operation of a CJ Hole estate agents franchise 18 true 04604000 2024-03-01 2025-02-28 04604000 2023-03-01 2024-02-29 04604000 2025-02-28 04604000 2024-02-29 04604000 2023-03-01 04604000 c:Director1 2024-03-01 2025-02-28 04604000 d:Buildings 2024-03-01 2025-02-28 04604000 d:Buildings 2025-02-28 04604000 d:Buildings 2024-02-29 04604000 d:Buildings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04604000 d:Buildings d:LongLeaseholdAssets 2024-03-01 2025-02-28 04604000 d:Buildings d:LongLeaseholdAssets 2025-02-28 04604000 d:Buildings d:LongLeaseholdAssets 2024-02-29 04604000 d:FurnitureFittings 2024-03-01 2025-02-28 04604000 d:FurnitureFittings 2025-02-28 04604000 d:FurnitureFittings 2024-02-29 04604000 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04604000 d:OfficeEquipment 2024-03-01 2025-02-28 04604000 d:OfficeEquipment 2025-02-28 04604000 d:OfficeEquipment 2024-02-29 04604000 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04604000 d:ComputerEquipment 2024-03-01 2025-02-28 04604000 d:ComputerEquipment 2025-02-28 04604000 d:ComputerEquipment 2024-02-29 04604000 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04604000 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 04604000 d:Goodwill 2025-02-28 04604000 d:Goodwill 2024-02-29 04604000 d:CurrentFinancialInstruments 2025-02-28 04604000 d:CurrentFinancialInstruments 2024-02-29 04604000 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 04604000 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 04604000 d:ShareCapital 2025-02-28 04604000 d:ShareCapital 2024-02-29 04604000 d:RetainedEarningsAccumulatedLosses 2025-02-28 04604000 d:RetainedEarningsAccumulatedLosses 2024-02-29 04604000 c:OrdinaryShareClass1 2024-03-01 2025-02-28 04604000 c:OrdinaryShareClass1 2025-02-28 04604000 c:FRS102 2024-03-01 2025-02-28 04604000 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 04604000 c:FullAccounts 2024-03-01 2025-02-28 04604000 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 04604000 d:Subsidiary1 2024-03-01 2025-02-28 04604000 d:Subsidiary1 1 2024-03-01 2025-02-28 04604000 d:WithinOneYear 2025-02-28 04604000 d:WithinOneYear 2024-02-29 04604000 d:BetweenOneFiveYears 2025-02-28 04604000 d:BetweenOneFiveYears 2024-02-29 04604000 d:MoreThanFiveYears 2025-02-28 04604000 d:MoreThanFiveYears 2024-02-29 04604000 2 2024-03-01 2025-02-28 04604000 d:AcceleratedTaxDepreciationDeferredTax 2025-02-28 04604000 d:AcceleratedTaxDepreciationDeferredTax 2024-02-29 04604000 d:TaxLossesCarry-forwardsDeferredTax 2025-02-28 04604000 d:TaxLossesCarry-forwardsDeferredTax 2024-02-29 04604000 d:OtherDeferredTax 2025-02-28 04604000 d:OtherDeferredTax 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04604000 C J HENLEAZE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
C J HENLEAZE LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 10
C J HENLEAZE LIMITED REGISTERED NUMBER:04604000
BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 5,037 |  | 8,752
Investments | 6 |  | 40,000 |  | 40,000
|  |  | 45,037 |  | 48,752
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 278,823 |  | 266,014 |
Cash at bank and in hand | 8 | 6 |  | 6,770 |
|  | 278,829 |  | 272,784 |
Creditors: amounts falling due within one year | 9 | (615,068) |  | (595,193) |
Net current liabilities |  |  | (336,239) |  | (322,409)
Total assets less current liabilities |  |  | (291,202) |  | (273,657)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | - |  | (25) |
|  |  | - |  | (25)
Net liabilities |  |  | (291,202) |  | (273,682)
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit And Loss Account |  |  | (291,302) |  | (273,782)
|  |  | (291,202) |  | (273,682)
1
C J HENLEAZE LIMITED REGISTERED NUMBER:04604000
BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ C E Hill
Director
Date: 15 October 2025
The notes on pages 3 to 10 form part of these financial statements. 2
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
CJ Henleaze Limited is a private company, limited by shares, registered in England and Wales, registration number 04604000. The registered office address is 108 Henleaze Road, Henleaze, Bristol, BS9 4JZ. The trading address is 25 Canford Lane, Westbury on Trym, Bristol, BS9 3DQ. The principal activity of the company continued to be that of operation of a CJ Hole estate agents franchise. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group. The company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the shareholder has confirmed he will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months.
| 2.3 | Revenue
Turnover comprises revenue recognised by the company is respect of the operation of a CJ Hole estate agents franchise, exclusive of discounts, rebates, value added tax and other sales taxes.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds. 3
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Profit and loss account over its useful economic life.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. 4
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 25% straight line
|  |  |  | L/Term Leasehold Property | - | Over the terms of the lease
|  |  |  | Fixtures and fittings | - | 20% straight line
|  |  |  | Office equipment | - | 20% straight line
|  |  |  | Computer equipment | - | 33.3% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties, loans from and to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 26 (2024 - 18).
5
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 March 2024 | 330,000
| At 28 February 2025 | 330,000
| Amortisation |
| At 1 March 2024 | 330,000
| At 28 February 2025 | 330,000
| Net book value |
| At 28 February 2025 | -
| At 29 February 2024 | -
6
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Tangible fixed assets
|  | Freehold property | L/Term leasehold property | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 March 2024 | 38,543 | 67,918 | 14,088 | 5,678 | 17,230 | 143,457
| Additions | - | - | 240 | - | 614 | 854
| Disposals | - | - | (1,373) | (2,726) | (3,084) | (7,183)
| At 28 February 2025 | 38,543 | 67,918 | 12,955 | 2,952 | 14,760 | 137,128
| Depreciation |  |  |  |  |  |
| At 1 March 2024 | 38,543 | 67,918 | 8,625 | 3,599 | 16,020 | 134,705
| Charge for the year | - | - | 2,609 | 956 | 1,004 | 4,569
| Disposals | - | - | (1,373) | (2,726) | (3,084) | (7,183)
| At 28 February 2025 | 38,543 | 67,918 | 9,861 | 1,829 | 13,940 | 132,091
| Net book value |  |  |  |  |  |
| At 28 February 2025 | - | - | 3,094 | 1,123 | 820 | 5,037
| At 29 February 2024 | - | - | 5,463 | 2,079 | 1,210 | 8,752
7
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 March 2024 | 40,000
| At 28 February 2025 | 40,000
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Principal activity | Class of shares | Holding
| CJ Clifton & Bristol Ltd | United Kingdom | Operation of real estate agencies | Ordinary | 80%
| In May 2025, the company purchased an additional 10 Ordinary shares of £1 each in CJ Clifton & Bristol Ltd for a total consideration of £6,000.
7. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,235 | 74,222
| Amounts owed by group undertakings | 239,786 | 186,190
| Other debtors | - | 3,536
| Prepayments | 16,802 | 2,066
|  | 278,823 | 266,014
8. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6 | 6,770
| Less: bank overdrafts | (10,856) | -
|  | (10,850) | 6,770
8
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 10,856 | -
| Trade creditors | 11,068 | 11,068
| Corporation tax | 75 | -
| Other taxation and social security | 68,184 | 78,819
| Other creditors | 498,169 | 437,270
| Accruals and deferred income | 26,716 | 68,036
|  | 615,068 | 595,193
10. | Deferred taxation
|  | 28 February 2025 | 29 February 2024
|  | £ | £
| At beginning of year | (25) | (2,642)
| Charged to profit or loss | 25 | 2,617
| At end of year | - | (25)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (623) | (1,494)
| Tax losses carried forward | 332 | 1,147
| Short term timing | 291 | 322
|  | - | (25)
11. | Share capital
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
9
C J HENLEAZE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
12. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,040 (2024 - £12,473). Contributions totalling £2,719 (2024 - £3,001) were payable to the fund at the balance sheet date and are included in creditors.
13. | Commitments under operating leases
| At 28 February 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 21,000 | 5,626
| Later than 1 year and not later than 5 years | 84,058 | -
| Later than 5 years | 90,386 | -
|  | 195,444 | 5,626
14. | Related party transactions
| As at the year end, the company owed £1,635 (2024 - £2,510) to the directors. The loan is interest free and repayable on demand. At the balance sheet date, the company was owed £239,786 (2024 - £186,190) from its subsidiary. The loan is interest free and repayable on demand.
10