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REGISTERED NUMBER: 04321207 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

S I J Limited

S I J Limited (Registered number: 04321207)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

S I J Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | Mr I R Jellett

| SECRETARY: | Miss S N Green

| REGISTERED OFFICE: | 12 West Links

| Tollgate

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 3TG

| REGISTERED NUMBER: | 04321207 (England and Wales)

| ACCOUNTANTS: | Talbot Accounting Solutions LLP

| Bartley Cottage

| Ringwood Road

| Bartley

| Southampton

| Hampshire

| SO40 7LD

S I J Limited (Registered number: 04321207)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 300 |  | 300 |  |

Investment property | 5 | 680,000 |  | 680,000 |  |

680,300 |  | 680,300 |  |

CURRENT ASSETS

Stocks | 308,988 |  | 308,988 |  |

Debtors | 6 | 454,576 |  | 455,546 |  |

Cash at bank | 15,042 |  | 49,816 |  |

778,606 |  | 814,350 |  |

CREDITORS

Amounts falling due within one year | 7 | 789,900 |  | 706,511 |  |

NET CURRENT (LIABILITIES)/ASSETS | (11,294 | ) | 107,839 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 669,006 |  | 788,139 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,227,129 |  | 1,318,705 |  |

NET LIABILITIES | (558,123 | ) | (530,566 | ) |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | (558,423 | ) | (530,866 | ) |

(558,123 | ) | (530,566 | ) |

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

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

S I J Limited (Registered number: 04321207)

Balance Sheet - continued

31 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 director and authorised for issue on 29 August 2025 and were signed by:

Mr I R Jellett - Director

S I J Limited (Registered number: 04321207)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| S I J 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.

| 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.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Leases

| Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount

| of the leased asset and recognised on a straight line basis over the lease term.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 300 |  |

| NET BOOK VALUE

| At 31 December 2024 | 300 |  |

| At 31 December 2023 | 300 |  |

S I J Limited (Registered number: 04321207)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 680,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 680,000 |  |

| At 31 December 2023 | 680,000 |  |

| The fair value of the investment property has been arrived at on the basis of a valuation carried out on 31 December 2021. The director does not deem the market value to be materially different at 31 December 2024.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Amounts owed by group undertakings | 449,863 |  | 449,863 |  |

| Other debtors | 4,713 |  | 5,683 |  |

454,576 |  | 455,546 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | - |  | 1 |  |

| Amounts owed to group undertakings | 619,372 |  | 579,372 |  |

| Other creditors | 170,528 |  | 127,138 |  |

789,900 |  | 706,511 |  |

| Included within Other creditors due within one year is £166,873 (2023: £123,483) secured by fixed charges over the company's assets.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans | 317,220 |  | 317,220 |  |

| Other creditors | 909,909 |  | 1,001,485 |  |

1,227,129 |  | 1,318,705 |  |

| Creditors due after more than one year are secured by fixed charges over the company's assets.

S I J Limited (Registered number: 04321207)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | RELATED PARTY DISCLOSURES

| During the year the company entered into the following transactions with related parties:

| Mr I R Jellett

| A director and shareholder of the company during the year.

| At the year end the company owed 523,255 (2023: £809,000) to Mr I R Jellett as a long-term loan. No

| interest has been charged on the loan.

| CCM Homes (Scotland) Limited

| The company has taken advantage of the exemption available in FRS102 whereby it has not disclosed

| transactions with its ultimate parent company