CJTS PROPERTIES LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14957762

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,627,016		934,544

			1,627,016		934,544
CURRENT ASSETS
Debtors	5	-		4,927
Cash at bank and in hand		22,945		3,532

		22,945		8,459
Creditors: Amounts Falling Due Within One Year	6	(19,488 )		(14,025 )

NET CURRENT ASSETS (LIABILITIES)			3,457		(5,566 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,630,473		928,978

Creditors: Amounts Falling Due After More Than One Year	7		(1,546,000 )		(894,000 )

NET ASSETS			84,473		34,978

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			84,373		34,878

SHAREHOLDERS' FUNDS			84,473		34,978

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CJTS PROPERTIES LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs C Gutowski Director	Ms J Horrigan Director
05/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CJTS PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14957762 . The registered office is Suite 2c, Brosnan House, 175 Darkes Lane, Potters Bar, EN6 1BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial

Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

Turnover represents rental income receivable.

2.3. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in

which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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CJTS PROPERTIES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	934,544
Additions	692,472

As at 31 March 2026	1,627,016

The investment properties were valued by the directors on an open market value basis by the directors on 31 March 2026 and there were no significant difference to the cost.

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	786
Prepayment	-	4,141

	-	4,927

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,994	-
Corporation tax	15,294	8,645
Accruals	1,200	5,380

	19,488	14,025

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Sundry loan	1,546,000	894,000

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CJTS PROPERTIES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50 Ordinary A shares of £ 1.00 each	50	50
50 Ordinary B shares of £ 1.00 each	50	50

	100	100

Each Ordinary A share is entitled to one vote in any circumstances and has equal rights to dividends. The Ordinary A shareholders have control of the company.

The Ordinary B shares have no voting rights but have equal rights to dividends.

9. Related Party Transactions

At the year end there was a loan of £95,000 due to Gelsha Properties Limited, a company in which Mrs C K Gutowski and

Mrs J Horrigan are directors.

During the year, the company acquired an investment property totalling £667,000 from Mr T Leake and Mrs S Leake who are parents of the directors. The transaction was undertaken on an arm’s length basis and the property was valued at market value.

During the year, the company received rental income of £32,298 from Environmental & Technical Services Limited, company in which Mr T Leake is a director.

10. Ultimate Controlling Party

The company was under the control of the directors throughout the period by virtue of their combined controlling

shareholdings.

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