REGISTERED NUMBER: 09737915 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

CJ21 Properties Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C K C Phillips

J M Phillips

REGISTERED OFFICE:

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

REGISTERED NUMBER:

09737915 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Tangible assets

4

9,631

12,841

Investments

5

100

135

Investment property

6

1,755,644

1,233,000

1,765,375

1,245,976

CURRENT ASSETS

Debtors

7

218,687

218,687

Cash at bank

32,048

37,423

250,735

256,110

CREDITORS

Amounts falling due within one year

8

157,637

157,913

NET CURRENT ASSETS

93,098

98,197

TOTAL ASSETS LESS CURRENT LIABILITIES

1,858,473

1,344,173

CREDITORS

Amounts falling due after more than one year

9

1,366,052

1,050,121

NET ASSETS

492,421

294,052

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

563,966

360,908

Retained earnings

(71,645

)

(66,956

)

SHAREHOLDERS' FUNDS

492,421

294,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 15 December 2025 and were signed on its behalf by:

C K C Phillips - Director

J M Phillips - Director

1.	STATUTORY INFORMATION

CJ21 Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 6 April 2024

and 5 April 2025

1,939

15,989

1,449

19,377

DEPRECIATION

At 6 April 2024

1,663

3,997

876

6,536

Charge for year

69

2,998

143

3,210

At 5 April 2025

1,732

6,995

1,019

9,746

NET BOOK VALUE

At 5 April 2025

207

8,994

430

9,631

At 5 April 2024

276

11,992

573

12,841

5.	FIXED ASSET INVESTMENTS

This company has acquired Rastrick Junction Limited (12884947) as a subsidiary and owns 100% of the shares.

This company has acquired Cherry Tree Gardens Limited (14498479) as an investment in an associate and owns 35% of the shares.

Because the group is considered a small group, as per section 399(2) of the Companies Act 2006, they are not required to prepare consolidated accounts.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

1,233,000

Additions

319,586

Revaluations

203,058

At 5 April 2025

1,755,644

NET BOOK VALUE

At 5 April 2025

1,755,644

At 5 April 2024

1,233,000

Fair value at 5 April 2025 is represented by:

£

Valuation in 2024

1,755,644

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

162

162

Other debtors

218,525

218,525

218,687

218,687

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Hire purchase contracts

2,994

2,994

Other creditors

154,643

154,919

157,637

157,913

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans

1,099,014

779,131

Hire purchase contracts

9,645

11,559

Other creditors

257,393

259,431

1,366,052

1,050,121

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,099,014

779,131

10.

RESERVES

Fair

value

reserve

£

At 6 April 2024

360,908

Investment property

203,058

At 5 April 2025

563,966