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REGISTERED NUMBER: 10273964 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

TIJA HOLDINGS LTD

TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TIJA HOLDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: E Chandler
Mrs P Chandler





SECRETARY: Mrs P Chandler





REGISTERED OFFICE: Wyld Court
Hawkchurch
Axminster
Devon
EX13 5TZ





REGISTERED NUMBER: 10273964 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,811,089 1,656,103
Investments 5 5,843,374 6,087,971
Investment property 6 776,183 1,296,152
8,430,646 9,040,226

CURRENT ASSETS
Debtors 7 116,341 78,023
Cash at bank 808,992 429,378
925,333 507,401
CREDITORS
Amounts falling due within one year 8 8,677 78,925
NET CURRENT ASSETS 916,656 428,476
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,347,302

9,468,702

PROVISIONS FOR LIABILITIES 109,268 46,000
NET ASSETS 9,238,034 9,422,702

CAPITAL AND RESERVES
Called up share capital 9 8,000,000 8,000,000
Retained earnings 1,238,034 1,422,702
SHAREHOLDERS' FUNDS 9,238,034 9,422,702

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

BALANCE SHEET - continued
31ST DECEMBER 2024


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 28th June 2025 and were signed on its behalf by:





E Chandler - Director


TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

TIJA Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about TIJA Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - nil
Plant and machinery etc - 4% on cost

No depreciation is charged on freehold land and property as in the opinion of the directors any depreciation charge would be immaterial. The directors undertake an annual review of the freehold land and any permanent impairment is recognised.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

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


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments
FRS 102 requires investments to be stated at fair value except where the fair value cannot be measured reliably. In the director's opinion the fair value of the investments held in private companies cannot be measured reliably and therefore have been stated in the accounts at cost less impairment. Listed investments are held at fair value which equates to market value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st January 2024 1,636,305 20,623 1,656,928
Additions 119,460 37,866 157,326
At 31st December 2024 1,755,765 58,489 1,814,254
DEPRECIATION
At 1st January 2024 - 825 825
Charge for year - 2,340 2,340
At 31st December 2024 - 3,165 3,165
NET BOOK VALUE
At 31st December 2024 1,755,765 55,324 1,811,089
At 31st December 2023 1,636,305 19,798 1,656,103

TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

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


5. FIXED ASSET INVESTMENTS
Shares in
group Listed Unlisted
undertakings investments investments Totals
£    £    £    £   
COST OR VALUATION
At 1st January 2024 800,000 3,605,008 1,682,963 6,087,971
Additions - 60,730 200,801 261,531
Disposals - (887,988 ) - (887,988 )
Revaluations - 415,953 - 415,953
Exchange differences - (9,962 ) (24,131 ) (34,093 )
At 31st December 2024 800,000 3,183,741 1,859,633 5,843,374
NET BOOK VALUE
At 31st December 2024 800,000 3,183,741 1,859,633 5,843,374
At 31st December 2023 800,000 3,605,008 1,682,963 6,087,971

The book cost of listed and unlisted investments before revaluation to fair value at the year ended 31 December 2024 was £5,406,303 (2023: £5,818,481).

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st January 2024 1,296,152
Revaluations (519,969 )
At 31st December 2024 776,183
NET BOOK VALUE
At 31st December 2024 776,183
At 31st December 2023 1,296,152

The directors have considered the valuation of investment properties in the year to ensure they are held at fair value. This has resulted in reduction in valuation of £519,969 which has been recognised in the income statement for the year.

Fair value at 31st December 2024 is represented by:
£   
Valuation in 2024 (519,969 )
Cost 1,296,152
776,183

TIJA HOLDINGS LTD (REGISTERED NUMBER: 10273964)

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


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Amounts owed by group undertakings 20,054 20,054
Other debtors 96,287 57,969
116,341 78,023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Taxation and social security (718 ) 69,841
Other creditors 9,395 9,084
8,677 78,925

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: as restated
£    £   
8,000,000 Ordinary £1 8,000,000 8,000,000

10. RELATED PARTY DISCLOSURES

Included within other creditors is an amount owed to the directors of £1,741 (2023: £1,429).