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Registered number: 09834645
C & J Houses Limited
Unaudited Financial Statements
For The Year Ended 30 October 2025
C & J Houses Limited
Contents
Contents

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

Page 1
C & J Houses Limited
Balance Sheet
As At 30 October 2025
Balance Sheet
Registered number: 09834645

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,806,987 |  | 2,637,931
|  |  | 1,806,987 |  | 2,637,931
CURRENT ASSETS
Debtors | 5 | 30,353 |  | 103,672 |
Cash at bank and in hand |  | 232,663 |  | 153,242 |
|  | 263,016 |  | 256,914 |
Creditors: Amounts Falling Due Within One Year | 6 | (626,567 ) |  | (1,614,179 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (363,551 ) |  | (1,357,265 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,443,436 |  | 1,280,666
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (187,750 ) |  | (143,000 )
NET ASSETS |  |  | 1,255,686 |  | 1,137,666
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve |  |  | 563,250 |  | 652,650
Profit and Loss Account |  |  | 692,336 |  | 484,916
SHAREHOLDERS' FUNDS |  |  | 1,255,686 |  | 1,137,666

Page 1
Page 2
C & J Houses Limited
Balance Sheet (continued)
As At 30 October 2025
For the year ending 30 October 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.
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

Mr John Langford Director
9 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
C & J Houses Limited
Notes to the Financial Statements
For The Year Ended 30 October 2025
Notes to the Financial Statements
1. General Information
C & J Houses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09834645 . The registered office is Office 2.026 Innovation Centre 7, Keele University, Keele, Staffordshire, ST5 5NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from rental income.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
C & J Houses Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 October 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 31 October 2024 | 2,637,931
Disposals | (830,944 )
As at 30 October 2025 | 1,806,987

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,055,988 |  | 1,829,932

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,228 |  | 1,500
Corporation tax recoverable assets | 26,125 |  | 26,125
Directors' loan accounts | - |  | 76,047
| 30,353 |  | 103,672

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,652 |  | -
Corporation tax | 70,888 |  | 17,972
Accruals and deferred income | 2,750 |  | 3,180
Directors' loan accounts | 545,277 |  | 1,153
Amounts owed to related parties | - |  | 1,591,874
| 626,567 |  | 1,614,179

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the director of £nil (2024: £76,047).
The above loan was unsecured and repayable on demand. Interest has been charged at a rate of 2.25%.
Page 4
Page 5
C & J Houses Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 October 2025
9. Related Party Transactions
At the year end, a loan of £nil £1,591,874 was owing to The Welsh Sausage Company Limited, a company in which the directors, T J Langford and Mrs C Gethin were also directors and shareholders until 4th April 2025. No interest was charged on this loan.
Page 5