Micro-entity Accounts - DJC PROPERTY LETTINGS LTD

DJC PROPERTY LETTINGS LTD Registered Number SC793702

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Called up share capital not paid	1	1
Fixed Assets	193,001	195,271
Current Assets	105	654
Prepayments and accrued income	320	241
Creditors: amounts falling due within one year	(147,486)	(200,719)
Net current assets (liabilities)	(147,061)	(199,824)
Total assets less current liabilities	45,941	(4,552)
Creditors: amounts falling due after more than one year	(49,038)	0
Provisions for liabilities	(246)	0
Accruals and deferred income	(61)	(1,770)
Total net assets (liabilities)	(3,404)	(6,322)
Capital and reserves	(3,404)	(6,322)

For the year ending 31 January 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 26 October 2026

And signed on their behalf by:
Daniel John Carson, Director

DJC PROPERTY LETTINGS LTD Registered Number SC793702

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	1	1

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention, in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the provisions of the Companies Act 2006 applicable to micro-entities.

Other accounting policies
Prior period adjustments

The comparative figures for the period ended 31st January 2025 have been restated to correct errors identified following a reconciliation of the company’s accounting records. The corrections principally concern fixed assets and depreciation, the director’s loan and accrued interest, remuneration and related liabilities, insurance balances and other opening balances.

Restated capital and reserves at 31st January 2025 show a deficit of £6,322.

Going concern

The director has confirmed that he will continue to provide financial support as needed through October 2027 and will not seek loan repayments that prevent the company meeting its obligations during that period. Taking this support into account, the director considers the going-concern basis appropriate.

Contingent liabilities

Additional penalties may arise from historic payroll reporting and director’s loan interest withholding. The identified amounts not provided for are a possible additional payroll reporting penalty of £43 and an initial CT61 late-return penalty of up to £300. No penalty notices had been received at 26th October 2026. These amounts are additional to the penalty provision included in the balance sheet.