HJD Holdings Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 09936411 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2019

for

HJD Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H Daniell

REGISTERED OFFICE:

Merida

Park Hill Road

Torquay

Devon

TQ1 2DQ

REGISTERED NUMBER:

09936411 (England and Wales)

ACCOUNTANTS:

Moore Stephens

Chartered Accountants

30 Gay Street

Bath

BA1 2PA

FIXED ASSETS

Investment property

3

147,215

147,215

CURRENT ASSETS

Debtors

4

268

253

Cash at bank

17,074

11,967

17,342

12,220

CREDITORS

Amounts falling due within one year

5

111,839

108,175

NET CURRENT LIABILITIES

(94,497

)

(95,955

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52,718

51,260

CREDITORS

Amounts falling due after more than one year

6

48,227

50,204

NET ASSETS

4,491

1,056

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

4,489

1,054

SHAREHOLDERS' FUNDS

4,491

1,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 2 September 2019 and were signed by:

Mrs H Daniell - Director

1.	STATUTORY INFORMATION

HJD Holdings Limited is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address can be found on the Company

Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property, which is property held to earn rentals and for capital appreciation, is stated at

its fair value at the reporting date. Gains or losses arising from changes in the fair value of

investment property are included in fair value reserve for the period in which they arise.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income

Statement, except to the extent that it relates to items recognised in other comprehensive income

or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been

enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed

at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods

different from those in which they are recognised in financial statements. Deferred tax is measured

using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2018

and 31 January 2019

151,786

DEPRECIATION

At 1 February 2018

and 31 January 2019

4,571

NET BOOK VALUE

At 31 January 2019

147,215

At 31 January 2018

147,215

The directors have considered the value of the properties, and have considered that this fairly

represents the open market value of the properties.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.19

31.1.18

£

£

Other debtors

268

253

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.19

31.1.18

£

£

Bank loans and overdrafts

1,975

1,890

Taxation and social security

1,100

1,346

Other creditors

108,764

104,939

111,839

108,175

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.19

31.1.18

£

£

Bank loans

48,227

50,204

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.19

31.1.18

value:

£

£

2

ordinary

£1

2

2