PJ GAVIN INVESTMENTS LTD

PJ GAVIN INVESTMENTS LTD
Contents Page
For the year ended 31 May 2025

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

PJ GAVIN INVESTMENTS LTD Accountants' Report For the year ended 31 May 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 May 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. Barrie Ingram Accounts Ltd 31 May 2025 Barrie Ingram Barrie Ingram Accounts Ltd 20 Wenlock Road London N1 7GU 31 December 2025 1

PJ GAVIN INVESTMENTS LTD
Accountants' Report
For the year ended 31 May 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 May 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.
Barrie Ingram Accounts Ltd
31 May 2025

Barrie Ingram
Barrie Ingram Accounts Ltd
20 Wenlock Road
London
N1 7GU
31 December 2025

1

PJ GAVIN INVESTMENTS LTD
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	275,000	275,000
		275,000	275,000
Current assets
Cash at bank and in hand		1,645	859
Creditors: amount falling due within one year		(1,904)	(1,486)
Net current assets		(259)	(627)

Total assets less current liabilities		274,741	274,373
Creditors: amount falling due after more than one year		(204,103)	(205,694)
Net assets		70,638	68,679

Capital and reserves
Called up share capital		1	1
Revaluation Reserves		70,897	70,897
Profit and loss account		(260)	(2,219)
Shareholders' funds		70,638	68,679

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 31 December 2025 and were signed by:

-------------------------------
Paul Gavin
Director

2

PJ GAVIN INVESTMENTS LTD
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

PJ GAVIN INVESTMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 11978153, registration address 30 Lucy Lane South , Colchester, Essex.

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 contracted value of rental services supplied by the company, net of Value Added Tax and trade discounts.

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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives at the rate of 10 per cent.

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.
Freehold property was revalued as at year end 31 May 2023 to its fair value of £275,000 by a local agent, who are independent of the company and have experience of valuing similar properties. If freehold property were included in the balance sheet on an historical cost basis, then the carrying amount would be £142,873 (2024 £163,283), including accumulated depreciation of £61,230 (2024 £40,820) at 10 % per year.

2.	Average number of employees 2023 1 2022 1 Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 June 2024	204,103	204,103
Additions	-	-
Disposals	-	-
Revaluations	70,897	70,897
At 31 May 2025	275,000	275,000
Depreciation
At 01 June 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 May 2025	-	-
Net book values
Closing balance as at 31 May 2025	275,000	275,000
Opening balance as at 01 June 2024	275,000	275,000

3

Registered Number: 11978153
England and Wales
PJ GAVIN INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025