Company Registration No. 14406874 (England and Wales)
Djpr Properties Ltd
Unaudited accounts
for the year ended 31 October 2025
Djpr Properties Ltd
Unaudited accounts
Contents
Djpr Properties Ltd
Company Information
for the year ended 31 October 2025
Directors
Daniel Wallman
Joanne Marie Davis
Company Number
14406874 (England and Wales)
Registered Office
Cca, Sussex Innovation Centre
Science Park Square
Brighton
East Sussex
England
BN1 9SB
United Kingdom
Accountants
Collective Concepts Accounting Ltd
Djpr Properties Ltd
Statement of financial position
as at 31 October 2025
Investment property
420,000
-
Cash at bank and in hand
1,940
-
Creditors: amounts falling due within one year
(141,964)
(34,301)
Net current liabilities
(138,321)
(1,100)
Total assets less current liabilities
285,084
(1,100)
Creditors: amounts falling due after more than one year
(231,748)
-
Net assets/(liabilities)
53,336
(1,100)
Called up share capital
100
1
Fair value reserve
77,424
-
Profit and loss account
(24,188)
(1,101)
Shareholders' funds
53,336
(1,100)
For the year ending 31 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 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 30 July 2026 and were signed on its behalf by
Daniel Wallman
Director
Company Registration No. 14406874
Djpr Properties Ltd
Notes to the Accounts
for the year ended 31 October 2025
Djpr Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 14406874. The registered office is Cca, Sussex Innovation Centre, Science Park Square, Brighton, East Sussex, England, BN1 9SB, United Kingdom.
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.
Turnover represents rental income receivable from the letting of residential properties, excluding value added tax where applicable.
Rental income is recognised in the profit and loss account on a straight-line basis over the period of the tenancy agreement and is stated net of any rent-free periods or incentives granted to tenants.
Income is recognised when the company has earned the right to receive the rental income and the amount can be measured reliably.
Investment properties are properties held to earn rentals and for capital appreciation.
Investment property is included at market fair value. Gains are recognised 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:
Fixtures & fittings
4 years Straight Line
Djpr Properties Ltd
Notes to the Accounts
for the year ended 31 October 2025
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Deferred tax is provided on gains arising from the revaluation of investment properties and on other timing differences where transactions or events have occurred by the balance sheet date that will result in an obligation to pay more tax, or a right to pay less tax, in the future.
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.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the balance sheet date and that are expected to apply when the timing differences reverse.
Deferred tax relating to investment properties measured at fair value is recognised on the difference between the carrying amount of the property and its tax base, using the tax rates expected to apply on disposal. Changes in deferred tax are recognised in profit or loss.
4
Tangible fixed assets
Fixtures & fittings
Net gain from fair value adjustments
77,424
At 31 October 2025
420,000
Amounts falling due within one year
Accrued income and prepayments
918
33,201
Djpr Properties Ltd
Notes to the Accounts
for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,971
4
Taxes and social security
14,711
-
Loans from directors
111,634
33,835
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
1
Shares issued during the period:
99 Ordinary shares of £1 each
99
10
Average number of employees
During the year the average number of employees was 2 (2024: 1).