YOU ARE HOME INVESTMENT LIMITED

YOU ARE HOME INVESTMENT LIMITED - Company Information

2022-01-012022-12-312022-12-31false09794321YOU ARE HOME INVESTMENT 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(formerly ST JOHN'S RD LIMITED)

Registered Number
09794321
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

YOU ARE HOME INVESTMENT LIMITED

Company Information
for the year from 1 January 2022 to 31 December 2022


Directors	ANDERSON-MANN, Jennifer
	THURSTING, Nathan Robert


Registered Address	99 Preston Drove
	Brighton
	BN1 6LD


Registered Number	09794321 (England and Wales)

YOU ARE HOME INVESTMENT LIMITED

Balance Sheet as at
31 December 2022

	Notes	2022		2021
		£	£	£	£
Current assets
Debtors	6	4,931,594		3,668,428
Cash at bank and on hand		237		80,032
		4,931,831		3,748,460
Creditors amounts falling due within one year	7	(4,914,633)		(3,731,295)
Net current assets (liabilities)			17,198		17,165
Total assets less current liabilities			17,198		17,165
Net assets			17,198		17,165
Capital and reserves
Called up share capital			3		3
Profit and loss account			17,195		17,162
Shareholders' funds			17,198		17,165

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 27 December 2023, and are signed on its behalf by:

ANDERSON-MANN, Jennifer
Director
Registered Company No. 09794321

YOU ARE HOME INVESTMENT LIMITED

Notes to the Financial Statements
for the year ended 31 December 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

2.	Compliance with applicable reporting framework
	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.

3.	Accounting policies

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is
measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. 

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that
exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition.

	Taxation policy
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Taxation policy

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

	Valuation of financial instruments policy
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Valuation of financial instruments policy

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4.	Employee information


		2022		2021
	Average number of employees during the year	0		0

5.	Description of nature of transactions and balances with related parties
	Within creditors is £597,855 (2021 - £246,552) owed to the directors.

6.	Debtors

	2022	2021
	£	£
Other debtors	4,931,594	3,668,428
Total	4,931,594	3,668,428

7.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	-	1,104
Bank borrowings and overdrafts	34,671	38,788
Taxation and social security	93,874	96,489
Other creditors	4,783,825	3,592,761
Accrued liabilities and deferred income	2,263	2,153
Total	4,914,633	3,731,295