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Registered number: 12544657
NAJAT CAPITAL INVESTMENTS LTD
Unaudited Financial Statements
For The Year Ended 30 April 2023
CIGMA ACCOUNTING LTD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12544657
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 455,000 473,462
455,000 473,462
CURRENT ASSETS
Debtors 5 7,186 -
Cash at bank and in hand 20,756 5,487
27,942 5,487
Creditors: Amounts Falling Due Within One Year 6 (61,220 ) (50,343 )
NET CURRENT ASSETS (LIABILITIES) (33,278 ) (44,856 )
TOTAL ASSETS LESS CURRENT LIABILITIES 421,722 428,606
Creditors: Amounts Falling Due After More Than One Year 7 (451,730 ) (430,500 )
NET LIABILITIES (30,008 ) (1,894 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair Value Reserve 9 (14,954 ) -
Profit and Loss Account (15,154 ) (1,994 )
SHAREHOLDERS' FUNDS (30,008) (1,894)
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M Najat
Director
15/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NAJAT CAPITAL INVESTMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12544657 . The registered office is 165-167 The Broadway, Wimbledon, SW19 1NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
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 intially recognised at the transaction price, unless the arrangement constitues 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. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 May 2022 473,462
Fair value adjustments (18,462 )
As at 30 April 2023 455,000
5. Debtors
2023 2022
£ £
Due within one year
Deferred tax current asset 7,186 -
7,186 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 528 480
Director's loan account 60,692 49,863
61,220 50,343
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 451,730 430,500
451,730 430,500
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair Value Reserve
£
Movements in fair value reserve (14,954)
As at 30 April 2023 (14,954 )
Page 4