Registered number
01484879
SJB PROPERTIES LIMITED
Filleted Accounts
30 September 2025

SJB PROPERTIES LIMITED
Registered number: | 01484879
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 3 |  |  | 845,000 |  |  | 845,000
Current assets
Debtors | 4 |  | 1,720 |  |  | 2,828
Cash at bank and in hand |  |  | 360,653 |  |  | 367,517
|  |  | 362,373 |  |  | 370,345
Creditors: amounts falling due within one year | 5 |  | (22,521) |  |  | (42,883)
Net current assets |  |  |  | 339,852 |  |  | 327,462
Total assets less current liabilities |  |  |  | 1,184,852 |  |  | 1,172,462
Provisions for liabilities |  |  |  | (33,239) |  |  | (43,736)
Net assets |  |  |  | 1,151,613 |  |  | 1,128,726
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Fair value reserve | 6 |  |  | 419,281 |  |  | 419,281
Profit and loss account |  |  |  | 732,232 |  |  | 709,345
Shareholder's funds |  |  |  | 1,151,613 |  |  | 1,128,726
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Carol Bond
Director
Approved by the board on 27 March 2026

SJB PROPERTIES LIMITED
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, exclusive of value added tax (the company being an exempt business) in respect of property letting. Turnover includes rental income due from tenants, and is recognised when the rental payments become due under the terms of the agreement.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.
| Investment properties
| Investment properties are held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently they are measured at fair value, with gains/losses arising from changes in fair value being included in the profit or loss for the period in which they arise.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investment property
Other
investments
£
| Cost
| At 1 October 2024 | 845,000
| At 30 September 2025 | 845,000
| Investment properties were revalued in September 2025 by the director on an open market basis. The valuations, which relate to two properties are considered by the director to represent appropriate valuations in the current market conditions.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 1,720 |  | 2,828
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 2,888 |  | 24,524
| Other creditors | 19,633 |  | 18,359
|  |  |  |  |  | 22,521 |  | 42,883
6 | Fair value reserve | 2025 |  | 2024
£ | £
| At 1 October 2024 | 419,281 |  | 577,047
| Reversal of revaluation gain/deferred tax on investment property sold | - |  | (147,271)
| Deferred taxation arising on the revaluation of investment property | - |  | (10,495)
| At 30 September 2025 | 419,281 |  | 419,281
| The company operates a Fair Value Reserve in order to separate non-realised revaluation gains on investment properties (including the associated deferred tax provision) from other realised Profit and Loss Reserves.
7 | Other information
| SJB PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 40 The Village
| Old Warden
| Beds
| SG18 9HQ

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