REGISTERED NUMBER: 04100212 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

C. J. W. Property Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Chadwick

C G Johnston

REGISTERED OFFICE:

109 Market Street

Farnworth

Bolton

Greater Manchester

BL4 8EX

REGISTERED NUMBER:

04100212 (England and Wales)

ACCOUNTANTS:

Higsons Limited

Accountants

Offices 1 and 2

1A King Street

Farnworth

Bolton

Greater Manchester

BL4 7AB

FIXED ASSETS

Tangible assets

4

1,117

1,489

Investment property

5

807,649

807,649

808,766

809,138

CURRENT ASSETS

Cash at bank

48

1,322

CREDITORS

Amounts falling due within one year

6

346,104

365,885

NET CURRENT LIABILITIES

(346,056

)

(364,563

)

TOTAL ASSETS LESS CURRENT LIABILITIES

462,710

444,575

CREDITORS

Amounts falling due after more than one year

7

(3,544

)

(9,471

)

PROVISIONS FOR LIABILITIES

(58,281

)

(58,281

)

NET ASSETS

400,885

376,823

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

8

173,982

173,982

Retained earnings

8

226,703

202,641

SHAREHOLDERS' FUNDS

400,885

376,823

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 23 December 2025 and were signed on its behalf by:

C G Johnston - Director

1.	STATUTORY INFORMATION

C. J. W. Property Investments Ltd 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.

Plant and machinery etc

-

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 (2023 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

5,724

DEPRECIATION

At 1 January 2024

4,235

Charge for year

372

At 31 December 2024

4,607

NET BOOK VALUE

At 31 December 2024

1,117

At 31 December 2023

1,489

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

807,649

NET BOOK VALUE

At 31 December 2024

807,649

At 31 December 2023

807,649

Fair value at 31 December 2024 is represented by:

£

Valuation in 2003

285,169

Valuation in 2004

25,000

Valuation in 2005

3,416

Valuation in 2008

320,000

Valuation in 2012

(350,000

)

Cost

524,064

807,649

Investment property was valued on an open market basis on 31 December 2023 by Mr C Johnston .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

-

(1

)

Taxation and social security

11,489

20,123

Other creditors

328,615

339,763

346,104

365,885

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

3,544

9,471

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 January 2024

202,641

173,982

376,623

Profit for the year

24,062

24,062

At 31 December 2024

226,703

173,982

400,685

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Interest was paid on directors loans amounting to £13,916.