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REGISTERED NUMBER: 14015216 (England and Wales)











REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024

FOR

NJFMJ INVESTMENTS LTD

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Report of the Director 2

Chartered Certified Accountants' Report 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 7


NJFMJ INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: N C Luscombe





REGISTERED OFFICE: Thunderley Barns
Thaxted Road
Wimbish
Saffron Walden
Essex
CB10 2UT





REGISTERED NUMBER: 14015216 (England and Wales)





ACCOUNTANTS: Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 31 MARCH 2024

The director presents his report with the financial statements of the company for the year ended 31 March 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of investment management.

DIRECTOR
N C Luscombe held office during the whole of the period from 1 April 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





N C Luscombe - Director


31 December 2024

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NJFMJ INVESTMENTS LTD


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NJFMJ Investments Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of NJFMJ Investments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NJFMJ Investments Ltd and state those matters that we have agreed to state to the director of NJFMJ Investments Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that NJFMJ Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NJFMJ Investments Ltd. You consider that NJFMJ Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NJFMJ Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bentens
Chartered Certified Accountants
Abbey House
51 High Street
Saffron Walden
Essex
CB10 1AF


31 December 2024

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

Year Ended Period
31.3.24 31.3.22 to 31.3.23
£    £    £    £   

TURNOVER - -

Administrative expenses 31,185 4,798
(31,185 ) (4,798 )

Gain/loss on revaluation of investments 269,415 21,744
OPERATING PROFIT 238,230 16,946

Income from fixed asset investments 27,795 5,997
Interest receivable and similar income 27,490 5,549
55,285 11,546
PROFIT BEFORE TAXATION 293,515 28,492

Tax on profit - 143
PROFIT FOR THE FINANCIAL
YEAR

293,515

28,349

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 3,301,393 1,498,882
Investment property 5 581,500 581,500
3,882,893 2,080,382

CURRENT ASSETS
Cash at bank 41,532 550,528

CREDITORS
Amounts falling due within one year 6 3,602,461 2,602,461
NET CURRENT LIABILITIES (3,560,929 ) (2,051,933 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

321,964

28,449

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 321,864 28,349
321,964 28,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

BALANCE SHEET - continued
31 MARCH 2024


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 December 2024 and were signed by:





N C Luscombe - Director


NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

NJFMJ Investments Ltd 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 as modified by the revaluation of certain assets.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 (2023 - NIL).

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2023 1,498,882
Additions 2,252,605
Disposals (716,753 )
Revaluations 266,659
At 31 March 2024 3,301,393
NET BOOK VALUE
At 31 March 2024 3,301,393
At 31 March 2023 1,498,882

Cost or valuation at 31 March 2024 is represented by:

Other
investments
£   
Valuation in 2023 1,498,882
Valuation in 2024 1,802,511
3,301,393

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 3,005,513 1,476,027

Fixed asset investments were valued on an open market basis on 31 March 2023 by Quilter Cheviot, James Hambro and Coutts .

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 581,500
NET BOOK VALUE
At 31 March 2024 581,500
At 31 March 2023 581,500

NJFMJ INVESTMENTS LTD (REGISTERED NUMBER: 14015216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2024 is represented by:
£   
Valuation in 2023 581,500

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 581,500 581,500

Investment property was valued on an open market basis on 31 March 2024 by the director .

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax - 143
Directors' current accounts 3,601,501 2,601,358
Accrued expenses 960 960
3,602,461 2,602,461