BrightAccountsProduction v1.0.0 v1.0.0 2023-12-22 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of an investment holding company. 19 August 2025 1 NI706957 2024-12-31 NI706957 2023-12-21 NI706957 2023-12-22 2024-12-31 NI706957 uk-bus:PrivateLimitedCompanyLtd 2023-12-22 2024-12-31 NI706957 uk-curr:PoundSterling 2023-12-22 2024-12-31 NI706957 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-22 2024-12-31 NI706957 uk-bus:FullAccounts 2023-12-22 2024-12-31 NI706957 uk-bus:Director1 2023-12-22 2024-12-31 NI706957 uk-bus:RegisteredOffice 2023-12-22 2024-12-31 NI706957 uk-bus:Agent1 2023-12-22 2024-12-31 NI706957 uk-core:ShareCapital 2024-12-31 NI706957 uk-core:SharePremium 2024-12-31 NI706957 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI706957 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI706957 uk-bus:FRS102 2023-12-22 2024-12-31 NI706957 uk-core:AdditionsToInvestments 2023-12-21 NI706957 uk-core:AdditionsToInvestments 2024-12-31 NI706957 uk-core:CostValuation 2024-12-31 NI706957 uk-core:CurrentFinancialInstruments 2024-12-31 NI706957 uk-core:WithinOneYear 2024-12-31 NI706957 2023-12-22 2024-12-31 NI706957 uk-bus:AuditExempt-NoAccountantsReport 2023-12-22 2024-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI706957

TJ Salt Holdings Ltd

Unaudited Financial Statements

for the financial period from 22 December 2023 (date of incorporation) to 31 December 2024

TJ Salt Holdings Ltd

DIRECTOR AND OTHER INFORMATION

Director | Thomas Salt (Appointed 22 December 2023)
Company Registration Number | NI706957
Registered Office and Business Address | 47 Derrycarne Road
| Portadown
| Armagh
| BT62 1PT
| Northern Ireland
Accountants | MG accountants
| Chartered Accountants
| 25-27 Carleton Street
| Portadown
| BT623EP

TJ Salt Holdings Ltd

Company Registration Number: NI706957

BALANCE SHEET

as at 31 December 2024

|  |  | Dec 24
|  | Notes | £
Fixed Assets

Investments |  | 7 | 2,579,063
|  |  | ─────────
Current Assets

Debtors |  | 8 | 500,000
Creditors: amounts falling due within one year |  | 9 | (21,199)
|  |  | ─────────
Net Current Assets |  |  | 478,801
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 3,057,864
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2
Share premium account |  | 10 | 2,579,062
Retained earnings |  |  | 478,800
|  |  | ─────────
Equity attributable to owners of the company |  |  | 3,057,864
|  |  | ═════════
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial period from 22 December 2023 (date of incorporation) to 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 19 August 2025

________________________________ |  |  |
Thomas Salt |  |  |
Director |  |  |

TJ Salt Holdings Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 22 December 2023 (date of incorporation) to 31 December 2024

1. | General Information
| TJ Salt Holdings Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI706957. The registered office of the company is 47 Derrycarne Road, Portadown, Armagh, BT62 1PT, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is that of an investment holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 December 2024 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Cash Flow Statement because it is classified as a small company.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial period in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 10 days period from 22 December 2023 (date of incorporation) to 31 December 2024.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (Dec 23 - 0).
|  | Dec 24
|  | Number
| Director | 1
|  | ═════════

6. | Tax on profit
|  | Dec 24
|  | £
| Analysis of charge in the financial period
| Current tax:
| Corporation tax | -
|  | ═════════
| No charge to tax arises due to tax losses incurred.

7. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| Additions | 2,579,063 | 2,579,063
|  | ───────── | ─────────
| At 31 December 2024 | 2,579,063 | 2,579,063
|  | ───────── | ─────────
| Net book value
| At 31 December 2024 | 2,579,063 | 2,579,063
|  | ═════════ | ═════════

8. | Debtors | Dec 24
|  | £
| Amounts owed by group undertakings | 500,000
|  | ═════════

9. | Creditors | Dec 24
| Amounts falling due within one year | £
| Trade creditors | 1,200
| Director's current account | 19,999
|  | ─────────
|  | 21,199
|  | ═════════

10. | Reserves
| Share Premium Reserve
| The amount carried forward is the premium that arose from the issue of shares in January 2024.

11. | Capital commitments
| The company had no material capital commitments at the financial period-ended 31 December 2024.

12. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.