IRIS Accounts Production v25.1.0.734 13453352 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh134533522023-06-30134533522024-06-30134533522023-07-012024-06-30134533522022-06-30134533522022-07-012023-06-30134533522023-06-3013453352ns15:EnglandWales2023-07-012024-06-3013453352ns14:PoundSterling2023-07-012024-06-3013453352ns10:Director12023-07-012024-06-3013453352ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3013453352ns10:SmallEntities2023-07-012024-06-3013453352ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3013453352ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3013453352ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3013453352ns10:FullAccounts2023-07-012024-06-3013453352ns10:Director22023-07-012024-06-3013453352ns10:RegisteredOffice2023-07-012024-06-3013453352ns5:CurrentFinancialInstruments2024-06-3013453352ns5:CurrentFinancialInstruments2023-06-3013453352ns5:Non-currentFinancialInstruments2024-06-3013453352ns5:Non-currentFinancialInstruments2023-06-3013453352ns5:ShareCapital2024-06-3013453352ns5:ShareCapital2023-06-3013453352ns5:RetainedEarningsAccumulatedLosses2024-06-3013453352ns5:RetainedEarningsAccumulatedLosses2023-06-3013453352ns5:FurnitureFittings2023-07-012024-06-3013453352ns5:FurnitureFittings2023-06-3013453352ns5:FurnitureFittings2024-06-3013453352ns5:FurnitureFittings2023-06-3013453352ns5:Secured2024-06-3013453352ns5:Secured2023-06-30
REGISTERED NUMBER: 13453352 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 June 2024

for

EBJAY INVESTMENTS LTD

EBJAY INVESTMENTS LTD (REGISTERED NUMBER: 13453352)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


EBJAY INVESTMENTS LTD

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Dr G Yannoulias
Mrs M Yannoulias





REGISTERED OFFICE: 1 Kings Avenue
London
N21 3NA





REGISTERED NUMBER: 13453352 (England and Wales)





ACCOUNTANTS: AGK Partners
Chartered Accountants
1 Kings Avenue
London
N21 3NA

EBJAY INVESTMENTS LTD (REGISTERED NUMBER: 13453352)

Statement of Financial Position
30 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 1,325 1,656
Investment property 5 424,107 424,107
425,432 425,763

CURRENT ASSETS
Cash at bank 1,817 2,584

CREDITORS
Amounts falling due within one year 6 145,146 143,120
NET CURRENT LIABILITIES (143,329 ) (140,536 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

282,103

285,227

CREDITORS
Amounts falling due after more than one
year

7

298,488

298,487
NET LIABILITIES (16,385 ) (13,260 )

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings (16,785 ) (13,660 )
(16,385 ) (13,260 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 16 May 2025 and were signed on its behalf by:





Dr G Yannoulias - Director


EBJAY INVESTMENTS LTD (REGISTERED NUMBER: 13453352)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

EBJAY 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue represents the value of rental income chargeable in respect of the company's investment property.
Revenue is recognised evenly over the period of the rental agreement.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

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.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and 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 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 2 (2023 - 1 ) .

EBJAY INVESTMENTS LTD (REGISTERED NUMBER: 13453352)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 2,650
DEPRECIATION
At 1 July 2023 994
Charge for year 331
At 30 June 2024 1,325
NET BOOK VALUE
At 30 June 2024 1,325
At 30 June 2023 1,656

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 424,107
NET BOOK VALUE
At 30 June 2024 424,107
At 30 June 2023 424,107

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to connected companies 143,347 139,335
Other creditors 1,799 3,785
145,146 143,120

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 298,488 298,487

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 298,488 298,487

Bank loan are secured by way of fixed charge over the investment property of the company and contains negative pledge.

9. RELATED PARTY DISCLOSURES

Included in creditors amounts falling due within one year is an amount of £143,347 (2023: £139,335) payable to a connected company. The loan is interest free and repayable on demand.