REGISTERED NUMBER: 10517821 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

NJM INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N J Moniz

A S Moniz

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

10517821 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

16,000

17,600

Tangible assets

5

53,911

44,336

69,911

61,936

CURRENT ASSETS

Debtors

6

244,923

84,103

Cash at bank and in hand

245,972

229,321

490,895

313,424

CREDITORS

Amounts falling due within one year

7

(230,659

)

(218,575

)

NET CURRENT ASSETS

260,236

94,849

TOTAL ASSETS LESS CURRENT LIABILITIES

330,147

156,785

CREDITORS

Amounts falling due after more than one year

8

(6,154

)

(16,313

)

PROVISIONS FOR LIABILITIES

(1,791

)

-

NET ASSETS

322,202

140,472

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

322,200

140,470

322,202

140,472

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

A S Moniz - Director

1.	STATUTORY INFORMATION

NJM 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

Turnover represents invoiced sales of services and is recognised at the point the entity is entitled to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of fifteen years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

in accordance with the property

Plant and machinery

-

33% on cost, 25% on cost and 25% on reducing balance

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Government grants

Government grants in the form of childcare provider funding, covering childcare under the ordinary course of business on a performance basis, are included in other income.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was 48 (2023 - 44 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2024

and 31 December 2024

24,000

AMORTISATION

At 1 January 2024

6,400

Amortisation for year

1,600

At 31 December 2024

8,000

NET BOOK VALUE

At 31 December 2024

16,000

At 31 December 2023

17,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

34,019

33,664

4,760

5,916

78,359

Additions

15,930

4,524

-

47

20,501

At 31 December 2024

49,949

38,188

4,760

5,963

98,860

DEPRECIATION

At 1 January 2024

9,352

21,055

835

2,781

34,023

Charge for year

2,657

5,869

1,190

1,210

10,926

At 31 December 2024

12,009

26,924

2,025

3,991

44,949

NET BOOK VALUE

At 31 December 2024

37,940

11,264

2,735

1,972

53,911

At 31 December 2023

24,667

12,609

3,925

3,135

44,336

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

42,807

56,330

Amounts owed by associates

186,841

14,565

Other debtors

12,149

12,151

Prepayments

3,126

1,057

244,923

84,103

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,333

46,928

Trade creditors

6,504

14,530

Tax

79,513

49,788

Social security and other taxes

12,634

7,819

Other creditors

25

2,132

Directors' loan accounts

34,759

10,529

Accruals and deferred income

86,891

86,849

230,659

218,575

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

6,154

-

Bank loans - 1-5 years

-

16,313

6,154

16,313

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

93,500

40,500

Between one and five years

374,000

-

In more than five years

1,379,125

-

1,846,625

40,500

10.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

16,487

63,241

Bank loans were secured by fixed and floating charges over assets owned by the company.

11.	RELATED PARTY DISCLOSURES

Companies under common control

Amounts due from

£

Opening balance

14,565

Amounts advanced

172,276

Amounts repaid

-

Closing balance

186,841

The amounts due above are provided interest free, repayable on demand and are included in debtors.