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 2020

for

HJD Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H Daniell

REGISTERED OFFICE:

Melvaig

Whitehall Lane

Checkendon

Oxfordshire

RG8 0TN

REGISTERED NUMBER:

09936411 (England and Wales)

ACCOUNTANTS:

Moore

First Floor

29 St Augustine's Parade

Bristol

BS1 4UL

FIXED ASSETS

Investment property

4

197,023

147,215

CURRENT ASSETS

Debtors

5

226

268

Cash at bank

5,197

17,074

5,423

17,342

CREDITORS

Amounts falling due within one year

6

143,003

111,839

NET CURRENT LIABILITIES

(137,580

)

(94,497

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,443

52,718

CREDITORS

Amounts falling due after more than one year

7

46,175

48,227

NET ASSETS

13,268

4,491

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

13,266

4,489

SHAREHOLDERS' FUNDS

13,268

4,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2020 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 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.

The financial statements were approved by the director and authorised for issue on 30 October 2020 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2019 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2019

151,786

Additions

49,808

At 31 January 2020

201,594

DEPRECIATION

At 1 February 2019

and 31 January 2020

4,571

NET BOOK VALUE

At 31 January 2020

197,023

At 31 January 2019

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.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.20

31.1.19

£

£

Other debtors

226

268

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.20

31.1.19

£

£

Bank loans and overdrafts

2,063

1,975

Taxation and social security

2,055

1,100

Other creditors

138,885

108,764

143,003

111,839

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.20

31.1.19

£

£

Bank loans

46,175

48,227

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.20

31.1.19

value:

£

£

2

ordinary

£1

2

2

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed the directors the following amounts:

Mrs H Daniell - £111,999 (2019 - £84,999)

These amounts are interest-free, and are disclosed within other creditors in the accounts.