Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 No description of principal activity 2 false false 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10558428 2024-07-01 2025-06-30 10558428 2023-07-01 2024-06-30 10558428 2025-06-30 10558428 2024-06-30 10558428 c:Director1 2024-07-01 2025-06-30 10558428 d:FreeholdInvestmentProperty 2025-06-30 10558428 d:FreeholdInvestmentProperty 2024-06-30 10558428 d:CurrentFinancialInstruments 2025-06-30 10558428 d:CurrentFinancialInstruments 2024-06-30 10558428 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 10558428 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10558428 d:ShareCapital 2025-06-30 10558428 d:ShareCapital 2024-06-30 10558428 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 10558428 d:RetainedEarningsAccumulatedLosses 2025-06-30 10558428 d:RetainedEarningsAccumulatedLosses 2024-06-30 10558428 c:OrdinaryShareClass1 2024-07-01 2025-06-30 10558428 c:OrdinaryShareClass1 2025-06-30 10558428 c:OrdinaryShareClass1 2024-06-30 10558428 c:OrdinaryShareClass2 2024-07-01 2025-06-30 10558428 c:OrdinaryShareClass2 2025-06-30 10558428 c:OrdinaryShareClass2 2024-06-30 10558428 c:OrdinaryShareClass3 2024-07-01 2025-06-30 10558428 c:OrdinaryShareClass3 2025-06-30 10558428 c:OrdinaryShareClass3 2024-06-30 10558428 c:FRS102 2024-07-01 2025-06-30 10558428 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10558428 c:FullAccounts 2024-07-01 2025-06-30 10558428 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10558428 2 2024-07-01 2025-06-30 10558428 6 2024-07-01 2025-06-30 10558428 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10558428 LJM PROPERTY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
LJM PROPERTY LIMITED REGISTERED NUMBER: 10558428 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3 |  | 3
Investment property | 5 |  | 984,102 |  | 984,102
|  |  | 984,105 |  | 984,105
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 81,895 |
Cash at bank and in hand | 7 | 83,903 |  | 83,983 |
|  | 83,903 |  | 165,878 |
Creditors: amounts falling due within one year | 8 | (78,537) |  | (76,120) |
Net current assets |  |  | 5,366 |  | 89,758
Total assets less current liabilities |  |  | 989,471 |  | 1,073,863
Net assets |  |  | 989,471 |  | 1,073,863
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 102 |  | 102
Profit and loss account | 10 |  | 989,369 |  | 1,073,761
|  |  | 989,471 |  | 1,073,863
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LJM PROPERTY LIMITED REGISTERED NUMBER: 10558428 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 on 9 March 2026.
L D Messling
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
LJM PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
LJM Property Limited ("the Company") is an investment company. The company is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, Hanbury Drive, Leytonstone, England, E11 1GA. The company's principal activity is that of property investment. 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 measured at the fair value of consideration received or receivable and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the Company and value added taxes. The Company’s source of revenue is from rental income from investment properties. Revenue is recognised in the accounting period in which the services are rendered. The Company also receives investment income and service income. This is recognised on an accruals basis when the investment declares the dividend and the service is rendered.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
LJM PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | 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 balance sheet 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 balance sheet 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 balance sheet date.
| 2.6 | 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. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
| 2.7 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 4
LJM PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 3
| At 30 June 2025 | 3
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 984,102
| At 30 June 2025 | 984,102
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 5
LJM PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 81,895
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 83,903 | 83,983
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 74,937 | 72,520
| Accruals and deferred income | 3,600 | 3,600
|  | 78,537 | 76,120
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LJM PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary A share of £1.00 | 1 | 1
|  | 1 (2024 - 1) Ordinary B share of £1.00 | 1 | 1
|  | 100 (2024 - 100) Ordinary C shares of £1.00 each | 100 | 100
|  |  | 102 | 102
10. | Reserves
Profit and loss account The profit and loss account represents cumulative distributable profits and losses net of dividends and other adjustments.
11. | Related party transactions
| At the year end, the Company owed the directors £24,958 (2024 - £15,465). During the year the Company charged £200,000 (2024 - £200,000) to a Company in which has directors in common. At the year end, included within other debtors are amounts owed of £Nil (2024 - £81,895) by a Company in which has directors in common. At the year end, included within other creditors are amounts owed of £1,963 (2024 - £Nil) to a Company in which has directors in common. During the year the directors had an interest in dividends of £339,000 (2024 - £328,000).
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