Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11652405 Ms Jessica Archer-Clowes Mr Craig Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11652405 2023-10-31 11652405 2024-10-31 11652405 2023-11-01 2024-10-31 11652405 frs-core:CurrentFinancialInstruments 2024-10-31 11652405 frs-core:Non-currentFinancialInstruments 2024-10-31 11652405 frs-core:FurnitureFittings 2024-10-31 11652405 frs-core:FurnitureFittings 2023-11-01 2024-10-31 11652405 frs-core:FurnitureFittings 2023-10-31 11652405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 11652405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 11652405 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 11652405 frs-core:ShareCapital 2024-10-31 11652405 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11652405 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11652405 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11652405 frs-bus:SmallEntities 2023-11-01 2024-10-31 11652405 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11652405 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11652405 frs-bus:Director1 2023-11-01 2024-10-31 11652405 frs-bus:Director2 2023-11-01 2024-10-31 11652405 frs-countries:EnglandWales 2023-11-01 2024-10-31 11652405 2022-10-31 11652405 2023-10-31 11652405 2022-11-01 2023-10-31 11652405 frs-core:CurrentFinancialInstruments 2023-10-31 11652405 frs-core:Non-currentFinancialInstruments 2023-10-31 11652405 frs-core:ShareCapital 2023-10-31 11652405 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11652405
C & J Investment Properties Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Meacher-Jones
Chartered Accountants
6 St John's Court
Vicars Lane
Chester
Cheshire
CH1 1QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11652405
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,186 77,223
Investment Properties 5 549,738 476,263
552,924 553,486
CURRENT ASSETS
Debtors 6 477 -
Cash at bank and in hand 40,981 9,143
41,458 9,143
Creditors: Amounts Falling Due Within One Year 7 (393,146 ) (381,033 )
NET CURRENT ASSETS (LIABILITIES) (351,688 ) (371,890 )
TOTAL ASSETS LESS CURRENT LIABILITIES 201,236 181,596
Creditors: Amounts Falling Due After More Than One Year 8 (118,595 ) (118,595 )
NET ASSETS 82,641 63,001
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 82,639 62,999
SHAREHOLDERS' FUNDS 82,641 63,001
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Jessica Archer-Clowes
Director
29 October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & J Investment Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11652405 . The registered office is 56 Greenfield Crescent, Waverton, Chester, CH3 7NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 15% on reducing balance
Fixtures & Fittings 15% reducing balance basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2023 73,475 8,400 81,875
Disposals (73,475 ) - (73,475 )
As at 31 October 2024 - 8,400 8,400
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2023 - 4,652 4,652
Provided during the period - 562 562
As at 31 October 2024 - 5,214 5,214
Net Book Value
As at 31 October 2024 - 3,186 3,186
As at 1 November 2023 73,475 3,748 77,223
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 476,263
Additions 73,475
As at 31 October 2024 549,738
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 477 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 20,755 30,747
Other loans 275,127 275,127
Other creditors 97,264 75,159
393,146 381,033
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 118,595 118,595
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4