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Company registration number: 14026159
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2025
| BSJS PROPERTIES LIMITED
BSJS PROPERTIES LIMITED |  |
COMPANY INFORMATION
Directors | B N South
| J E South
Registered number | 14026159
Registered office | 20 Fallowfield
| Ampthill
| Bedford
| MK45 2TP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
BSJS PROPERTIES LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
BSJS PROPERTIES LIMITED REGISTERED NUMBER:14026159 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 297,179 |  | 297,179
|  |  | 297,179 |  | 297,179
Current assets |  |  |  |  |
Bank and cash balances |  | 17,107 |  | 13,367 |
|  | 17,107 |  | 13,367 |
Creditors: amounts falling due within one year | 5 | (105,759) |  | (106,072) |
Net current liabilities |  |  | (88,652) |  | (92,705)
Total assets less current liabilities |  |  | 208,527 |  | 204,474
Creditors: amounts falling due after more than one year |  |  | (198,985) |  | (198,985)
Net assets |  |  | 9,542 |  | 5,489
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 9,442 |  | 5,389
|  |  | 9,542 |  | 5,489
Page 1
BSJS PROPERTIES LIMITED REGISTERED NUMBER:14026159 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ B N South
Director
Date: 19 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
BSJS PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
BSJS 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue represents the total value of rents receivables from the letting of investment properties throughout the course of the year. Revenue is recognised as rents become due for payment to the company.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
BSJS PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 297,179
| At 30 April 2025 | T 297,179
Investment property was valued at the reporting date by the directors of the company at an open market value. The directors do not consider there to be a material change in the valuation as at 30th April 2025.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 951 | 1,264
| Other creditors | 104,808 | 104,808
|  | 105,759 | 106,072
Page 4
BSJS PROPERTIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 198,985 | 198,985
|  | 198,985 | 198,985
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 198,985 | 198,985
|  | 198,985 | 198,985
| Details of security provided:
Other loans are secured against the investment property of the company.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable other than by instalments | 198,985 | 198,985
|  | 198,985 | 198,985
7. | Related party transactions
| At the balance sheet date the company owed £104,808 (2024: £104,808) to the director. The balance can be found within creditors due within one year and no interest is being charged on this.
Page 5