P&J Investment Property (Kent) Ltd

P&J Investment Property (Kent) Ltd
Contents Page
For the year ended 28 February 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

P&J Investment Property (Kent) Ltd Accountants' Report For the year ended 28 February 2025
You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Sinden Thackeray Partnership Suite 7 Beaufort House Beaufort Court, Sir Thomas Longley Road Rochester Kent ME2 4FB 18 March 2025 1

P&J Investment Property (Kent) Ltd
Accountants' Report
For the year ended 28 February 2025

You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Sinden Thackeray Partnership
Suite 7 Beaufort House
Beaufort Court, Sir Thomas Longley Road
Rochester
Kent
ME2 4FB
18 March 2025

1

P&J Investment Property (Kent) Ltd
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	1,060,250
		-	1,060,250
Current assets
Cash at bank and in hand		7,992	20,262
Creditors: amount falling due within one year		983,830	(29,093)
Net current assets		991,822	(8,831)

Total assets less current liabilities		991,822	1,051,419
Net assets		991,822	1,051,419

Capital and reserves
Called up share capital		4	2
Share premium account		999,998	1,000,000
Profit and loss account		(8,180)	51,417
Shareholders' funds		991,822	1,051,419

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 March 2025 and were signed on its behalf by:

-------------------------------
Jyothi Prathap Jana
Director

2

P&J Investment Property (Kent) Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2025

General Information

P&J Investment Property (Kent) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13200246, registration address 33 Almond Grove, Hempstead, Gillingham, Gillingham, ME7 3SE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 March 2024	1,060,250	1,060,250
Additions	-	-
Disposals	(1,060,250)	(1,060,250)
At 28 February 2025	-	-
Depreciation
At 01 March 2024	-	-
Charge for year	-	-
On disposals	-	-
At 28 February 2025	-	-
Net book values
Closing balance as at 28 February 2025	-	-
Opening balance as at 01 March 2024	1,060,250	1,060,250

4.	Ultimate Controlling Party Control of the company is held by the sole shareholder TSJ Investments Ltd.

3

Registered Number: 13200246
England and Wales
P&J INVESTMENT PROPERTY (KENT) LTD

Abridged Accounts

Period of accounts Start date: 01 March 2024 End date: 28 February 2025