SJH Property Investments Ltd - Filleted accounts

Registered number

11473533

SJH Property Investments Ltd

Filleted Accounts

31 July 2025

SJH Property Investments Ltd
Registered number:		11473533
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		420,000			462,727

Current assets
Debtors	4	-			65,001
Cash at bank and in hand		1,735			116
		1,735			65,117

Creditors: amounts falling due within one year	5	(964)			(928)

Net current assets			771			64,189

Total assets less current liabilities			420,771			526,916

Creditors: amounts falling due after more than one year	6		(502,583)			(550,749)

Provisions for liabilities			-			(7,772)


Net liabilities			(81,812)			(31,605)

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		905			33,133
Profit and loss account			(82,817)			(64,838)

Shareholder's funds			(81,812)			(31,605)

The directors are 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 directors acknowledge their 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.




Susan Hookey
Director
Approved by the board on 14 April 2026

SJH Property Investments Ltd
Notes to the Accounts
for the year ended 31 July 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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, as follows:

	Investment Properties	Not Depreciated
	Leasehold land and buildings	over the lease term
	Plant and machinery	Varies
	Fixtures, fittings, tools and equipment	over 5 years

	Fixed Assets- Investment Properties
	Investment properties are included at fair value. Gains are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	Accounting Policy
	Investment properties are recognised initially at cost, including transaction costs.Subsequently, they are measured at fair value at each reporting date in accordance with FRS 102 Section 16.Changes in fair value are recognised in the profit and loss account in the period in which they arise.Investment properties are not depreciated.Fair value represents the amount for which the property could be exchanged between knowledgeable, willing parties in an arm’s-length transaction at the reporting date. The company obtains fair values from independent valuers or by using directors’ valuations supported by market data.




	Because fair value gains and losses are unrealised, they do not create distributable profits.

	Carrying Amount of Investment Property

	At 1 August 2024					460,000.00

	Fair value movement recognised in profit and loss					-40,000.00

	At 31 July 2025					420,000.00

	Fair Value Measurement

	The fair value of the investment property has been determined using a directors’ valuation based on market evidence of similar properties and recent transactions.The valuation reflects current market conditions at the reporting date.There are no restrictions on the realisability of the property or the remittance of income and proceeds of disposal.

	The company has no contractual obligations to purchase, construct, or develop investment property or for repairs, maintenance, or enhancements other than routine commitments.
	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	Tangible fixed assets
		Investment Properties		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	460,000		10,907		470,907
	Surplus on revaluation	(40,000)		-		(40,000)
	At 31 July 2025	420,000		10,907		430,907

	Depreciation
	At 1 August 2024	-		8,180		8,180
	Charge for the year	-		2,727		2,727
	At 31 July 2025	-		10,907		10,907

	Net book value
	At 31 July 2025	420,000		-		420,000
	At 31 July 2024	460,000		2,727		462,727


4	Debtors			2025		2024
£					£
	Other debtors			-		65,001

5	Creditors: amounts falling due within one year			2025		2024
£					£
	Other creditors			964		928

6	Creditors: amounts falling due after one year			2025		2024
£					£
	Bank loans			390,445		383,946
	Other creditors			112,138		166,803
				502,583		550,749

7	Revaluation reserve			2025		2024
£					£
	At 1 August 2024			33,133		33,133
	Loss on revaluation of land and buildings			(32,228)		-

	At 31 July 2025			905		33,133

8	Other information

	SJH Property Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	14 Vicarage Lane
	East Preston, Littlehampton
	West Sussex
	England
	BN16 2SP