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Registered Number: 12661113
England and Wales

 

 

 

EJM DEVELOPMENTS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

EJM Developments Ltd
Contents Page
For the year ended 30 June 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of EJM Developments Ltd for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of EJM Developments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of EJM Developments Ltd and state those matters that we have agreed to state to the Board of EJM Developments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EJM Developments Ltd and its members as a body for our work or for this report.

It is your duty to ensure that EJM Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of EJM Developments Ltd. You consider that EJM Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of EJM Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
19 June 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Investments 3 190,000    190,000 
190,000    190,000 
Current assets      
Cash at bank and in hand 304    125 
Creditors: amount falling due within one year (42,904)   (44,914)
Net current assets (42,600)   (44,789)
 
Total assets less current liabilities 147,400    145,211 
Creditors: amount falling due after more than one year (140,130)   (140,130)
Net assets 7,270    5,081 
 

Capital and reserves 		     
Called up share capital 4 2    2 
Profit and loss account 7,268    5,079 
Shareholders' funds 7,270    5,081 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 June 2026 and were signed on its behalf by:


-------------------------------
Perry Gilbert
Director
2
General Information
EJM Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 12661113, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
The directors have confirmed that they have no intention to recall loans made to the company in the foreseeable future. 
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the the rental of property, the policies adopted are as follows:
  • Rental of Property: Turnover from the rental of property is recognised on an accrual basis in line with the contract in place with the tenant. Rents are recognised when due for payment.
  • Other revenue: Recognition is when it is received or when the right to receive payment is established.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to the profit and loss account via Fair Value Adjustment.

Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated.

In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Significant Judgements and Estimates
Preparation of the financisal statements requires management to make significant judgements and estimates. The following are considered the management judgements in applying the accounting policies of the Company that have the most significant effect on the financial statements.
  • Valuation of Investment Property
Management monitors the valuation of the investment properties regularly and has the knowledge and skill to assess the fair market value of the assets. This is done in conjunction with local agents to ensure the carrying value is in line with the accounting policies.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2024 190,000    190,000 
Additions -    - 
Disposals -    - 
At 30 June 2025 190,000    190,000 

4.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
2 Ordinary shares of £1.00 each 2    2 
2    2 

3