IRIS Accounts Production v23.4.0.336 10482278 Board of Directors 1.12.22 30.11.23 30.11.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104822782022-11-30104822782023-11-30104822782022-12-012023-11-30104822782021-11-30104822782021-12-012022-11-30104822782022-11-3010482278ns15:EnglandWales2022-12-012023-11-3010482278ns14:PoundSterling2022-12-012023-11-3010482278ns10:Director12022-12-012023-11-3010482278ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3010482278ns10:SmallEntities2022-12-012023-11-3010482278ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3010482278ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3010482278ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3010482278ns10:FullAccounts2022-12-012023-11-3010482278ns10:Director22022-12-012023-11-3010482278ns10:CompanySecretary12022-12-012023-11-3010482278ns10:RegisteredOffice2022-12-012023-11-3010482278ns5:CurrentFinancialInstruments2023-11-3010482278ns5:CurrentFinancialInstruments2022-11-3010482278ns5:ShareCapital2023-11-3010482278ns5:ShareCapital2022-11-3010482278ns5:RetainedEarningsAccumulatedLosses2023-11-3010482278ns5:RetainedEarningsAccumulatedLosses2022-11-3010482278ns5:PlantMachinery2022-12-012023-11-3010482278ns5:PlantMachinery2022-11-3010482278ns5:PlantMachinery2023-11-3010482278ns5:PlantMachinery2022-11-3010482278ns5:CostValuation2022-11-3010482278ns5:AdditionsToInvestments2023-11-3010482278ns5:DisposalsRepaymentsInvestments2023-11-3010482278ns5:OtherIncreaseDecreaseInInvestments2023-11-3010482278ns5:CostValuation2023-11-3010482278ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3010482278ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: 10482278 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

FJI LIMITED

FJI LIMITED (REGISTERED NUMBER: 10482278)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


FJI LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: F J Graham
Mrs J E Graham





SECRETARY: Mrs J E Graham





REGISTERED OFFICE: Ground Floor
Oakhurst House
77 Mount Eprhaim
Tunbridge Wells
Kent
TN4 8BS





REGISTERED NUMBER: 10482278 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

FJI LIMITED (REGISTERED NUMBER: 10482278)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 400 800
Investments 5 1,711,305 1,555,332
1,711,705 1,556,132

CURRENT ASSETS
Debtors 6 432,500 432,686
Cash at bank 34,112 95,562
466,612 528,248
CREDITORS
Amounts falling due within one year 7 (2,057,597 ) (1,953,145 )
NET CURRENT LIABILITIES (1,590,985 ) (1,424,897 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,720

131,235

PROVISIONS FOR LIABILITIES (76 ) (152 )
NET ASSETS 120,644 131,083

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 120,544 130,983
SHAREHOLDERS' FUNDS 120,644 131,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 March 2024 and were signed on its behalf by:





F J Graham - Director


FJI LIMITED (REGISTERED NUMBER: 10482278)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

FJI 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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33.33% on cost

At each statement of financial position date, the company reviews the carrying amount of its property, plant and equipment to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 (2022 - NIL).

FJI LIMITED (REGISTERED NUMBER: 10482278)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 2,819
DEPRECIATION
At 1 December 2022 2,019
Charge for year 400
At 30 November 2023 2,419
NET BOOK VALUE
At 30 November 2023 400
At 30 November 2022 800

5. FIXED ASSET INVESTMENTS
Other
loans
£   
At 1 December 2022 1,555,332
New in year 496,000
Repayment in year (404,519 )
Other movement 64,492
At 30 November 2023 1,711,305

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 432,500 432,686

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,319 7,666
Other creditors 2,055,278 1,945,479
2,057,597 1,953,145