GSJ Investments LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC306670 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

GSJ Investments LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DESIGNATED MEMBERS:

S L Cass

Ms H J Cass

Ms A E Cass

REGISTERED OFFICE:

Catalyst House

720 Centennial Court

Centennial Avenue

Borehamwood

Hertfordshire

WD6 3SY

REGISTERED NUMBER:

OC306670 (England and Wales)

ACCOUNTANTS:

Stuart Harris Associates

Chartered Certified Accountants

and Statutory Auditors

Woodside House

22 Guildown Avenue

Woodside Park

London

N12 7DQ

FIXED ASSETS

Investments

4

30,650

Investment property

5

778,017

808,667

CURRENT ASSETS

Debtors

6

1,507,436

1,521,386

Cash at bank

118,860

104,766

1,626,296

1,626,152

CREDITORS

Amounts falling due within one year

7

1,878,275

1,915,590

NET CURRENT LIABILITIES

(251,979

)

(289,438

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

556,688

519,229

LOANS AND OTHER DEBTS DUE TO MEMBERS

263,490

226,031

MEMBERS' OTHER INTERESTS

Capital accounts

1,205,154

Revaluation reserve

8

(911,956

)

(911,956

)

556,688

519,229

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

263,490

226,031

Members' other interests

293,198

556,688

519,229

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 December 2025 and were signed by:

S L Cass - Designated member

1.	STATUTORY INFORMATION

GSJ Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

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.

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

Other investments

30,650

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

778,017

NET BOOK VALUE

At 31 March 2025

778,017

At 31 March 2024

778,017

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

778,017

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts owed by group undertakings

1,494,367

1,510,672

Other debtors

13,069

10,714

1,507,436

1,521,386

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Taxation and social security

1,490

3,610

Other creditors

1,876,785

1,911,980

1,878,275

1,915,590

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

(911,956

)

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to seven and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Stuart Harris Associates

Chartered Certified Accountants

and Statutory Auditors

Woodside House

22 Guildown Avenue

Woodside Park

London

N12 7DQ

12 December 2025