ACCOUNTS - Final Accounts preparation

Registered number: 00855148

C.I.M.J.A. (PROPERTY) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

C.I.M.J.A. (PROPERTY) LIMITED

REGISTERED NUMBER: 00855148

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		15,619		20,826
Investments	5		289,428		258,419
			305,047		279,245
Current assets
Debtors: amounts falling due within one year	6	151,019		138,460
Cash at bank and in hand	7	544,412		564,063
		695,431		702,523
Creditors: amounts falling due within one year	8	(197,322)		(187,019)
Net current assets			498,109		515,504
Total assets less current liabilities			803,156		794,749

Net assets			803,156		794,749

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		803,056	794,649
		803,156	794,749

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C.I.M.J.A. (PROPERTY) LIMITED

REGISTERED NUMBER: 00855148

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 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 comprehensive income 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:

N J Newman

Director

Date: 21 April 2026

The notes on pages 3 to 6 form part of these financial statements.

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C.I.M.J.A. (PROPERTY) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

C.I.M.J.A. (Property) Limited is a private company limited by shares. It is incorporated in England & Wales (company number 00855148) and its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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C.I.M.J.A. (PROPERTY) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

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 comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.6

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.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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C.I.M.J.A. (PROPERTY) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

		Motor vehicles
		£
	Cost or valuation
	At 1 August 2024	41,330
	At 31 July 2025	41,330
	Depreciation
	At 1 August 2024	20,504
	Charge for the year on owned assets	5,207
	At 31 July 2025	25,711
	Net book value
	At 31 July 2025	15,619
	At 31 July 2024	20,826

5.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 August 2024	258,419
	Additions	80,772
	Disposals	(49,763)
	At 31 July 2025	289,428

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C.I.M.J.A. (PROPERTY) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Debtors

					2025	2024
					£	£


Other debtors	151,019	138,460
	151,019	138,460

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	544,412	564,063
	544,412	564,063

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	3,194	833
Other creditors	194,128	186,186
	197,322	187,019

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

50 A Ordinary shares of £1.00 each	50	50
50 B Ordinary shares of £1.00 each	50	50

	100	100

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