Company Registration No. 13568346 (England and Wales)
LJA HOMES LTD
Unaudited accounts
for the year ended 31 August 2025
LJA HOMES LTD
Unaudited accounts
Contents
LJA HOMES LTD
Company Information
for the year ended 31 August 2025
Directors
Lyubomir Avramov ALIPIEV
Jamie Steven GREAVES
Company Number
13568346 (England and Wales)
Registered Office
1 QUEENS CRESCENT
HORNDEAN
WATERLOOVILLE
PO8 9NB
ENGLAND
Accountants
Genius Accountancy Ltd
27 Old Gloucester Street
London
WC1N 3AX
LJA HOMES LTD
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
5,129
6,650
Creditors: amounts falling due within one year
(99,378)
(91,624)
Net current assets
128,262
131,780
Net assets
128,265
139,776
Called up share capital
3
3
Profit and loss account
128,262
139,773
Shareholders' funds
128,265
139,776
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Jamie Steven GREAVES
Director
Company Registration No. 13568346
LJA HOMES LTD
Notes to the Accounts
for the year ended 31 August 2025
LJA HOMES LTD is a private company, limited by shares, registered in England and Wales, registration number 13568346. The registered office is 1 QUEENS CRESCENT, HORNDEAN, WATERLOOVILLE, PO8 9NB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognized in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
LJA HOMES LTD
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
At 1 September 2024
23,980
At 1 September 2024
15,986
Fair value at 1 September 2024
1
The company has subleased the investment property to its wholly owned subsidiary, LJA HOMES FLATS LTD, under one peppercorn leases. As the company no longer derives economic benefit from the property, it is carried at a nominal value of £1 to reflect continued legal ownership.
6
Investments
Subsidiary undertakings
Valuation at 1 September 2024
1
Valuation at 31 August 2025
1
Amounts falling due within one year
Amounts due from group undertakings etc.
207,511
201,754
Other debtors
15,000
15,000
8
Creditors: amounts falling due within one year
2025
2024
Other creditors
94,674
86,920
Loans from directors
4,704
4,704
LJA HOMES LTD
Notes to the Accounts
for the year ended 31 August 2025
9
Transactions with related parties
As at the year end, the company owed the following amounts to related companies under the common control of the following directors:
Lyubomir Avramov Alipiev:
Company: LSA HOMES LTD: £ 54,674
Loan Terms: Interest is payable at a rate of 8% per annum, with a loan term of 12 months.
As at the year end, the company was owed an inter company balance of £206,511 from its subsidiary company, LJA HOMES FLATS LTD. The loan is unsecured, interest free and repayable on demand.
The company has also provided a guarantee in respect of the mortgage loan taken out by LJA HOMES FLATS LTD. No consideration was received for this guarantee.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).