L & J PROPERTY DEVELOPMENTS LIMITED

L & J PROPERTY DEVELOPMENTS LIMITED
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

L & J PROPERTY DEVELOPMENTS LIMITED Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of L & J PROPERTY DEVELOPMENTS LIMITED for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of L & J PROPERTY DEVELOPMENTS LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm 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 Board of Directors of L & J PROPERTY DEVELOPMENTS LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of L & J PROPERTY DEVELOPMENTS LIMITED and state those matters that we have agreed to state to the Board of Directors of L & J PROPERTY DEVELOPMENTS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants 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 L & J PROPERTY DEVELOPMENTS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that L & J PROPERTY DEVELOPMENTS LIMITED 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 L & J PROPERTY DEVELOPMENTS LIMITED. You consider that L & J PROPERTY DEVELOPMENTS LIMITED 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 L & J PROPERTY DEVELOPMENTS LIMITED. 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 31 March 2026. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 22 September 2026 1

L & J PROPERTY DEVELOPMENTS LIMITED
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of L & J PROPERTY DEVELOPMENTS LIMITED for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of L & J PROPERTY DEVELOPMENTS LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm 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 Board of Directors of L & J PROPERTY DEVELOPMENTS LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of L & J PROPERTY DEVELOPMENTS LIMITED and state those matters that we have agreed to state to the Board of Directors of L & J PROPERTY DEVELOPMENTS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants 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 L & J PROPERTY DEVELOPMENTS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that L & J PROPERTY DEVELOPMENTS LIMITED 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 L & J PROPERTY DEVELOPMENTS LIMITED. You consider that L & J PROPERTY DEVELOPMENTS LIMITED 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 L & J PROPERTY DEVELOPMENTS LIMITED. 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
31 March 2026.

....................................................
Moorhurst Partners LLP
Suite S2 Blackwell House
Guildhall Yard
London
EC2V 5AE
22 September 2026

1

L & J PROPERTY DEVELOPMENTS LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	269,981	265,021
		269,981	265,021
Current assets
Stocks		98,664	156,892
Debtors		762,090	18,334
Cash at bank and in hand		422,024	286,413
		1,282,778	461,639
Creditors: amount falling due within one year		(481,459)	(290,334)
Net current assets		801,319	171,305

Total assets less current liabilities		1,071,300	436,326
Creditors: amount falling due after more than one year		(722,855)	(151,357)
Provisions for liabilities		(54,173)	38,102
Net assets		294,272	323,071

Capital and reserves
Called up share capital		500	500
Profit and loss account		293,772	322,571
Shareholders' funds		294,272	323,071

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 22 September 2026 and were signed on its behalf by:

-------------------------------
Joseph Etherton
Director

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Lewis Williams
Director

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L & J PROPERTY DEVELOPMENTS LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

L & J PROPERTY DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09555656, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	15% Reducing Balance
Motor Vehicles	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2025 : 7).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	54,866	284,559	-	-	339,425
Additions	-	70,802	1,913	4,436	77,151
Disposals	-	-	-	-	-
At 31 March 2026	54,866	355,361	1,913	4,436	416,576
Depreciation
At 01 April 2025	-	74,404	-	-	74,404
Charge for year	-	70,239	478	1,474	72,191
On disposals	-	-	-	-	-
At 31 March 2026	-	144,643	478	1,474	146,595
Net book values
Closing balance as at 31 March 2026	54,866	210,718	1,435	2,962	269,981
Opening balance as at 01 April 2025	54,866	210,155	-	-	265,021

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