REGISTERED NUMBER: 13627080 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EJ JUNIOR INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H W E Lam

Ms Y F Yin

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

BUSINESS ADDRESS:

94 Maine Street

Reading

Berkshire

RG2 6AZ

REGISTERED NUMBER:

13627080 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

676

229

Investment property

5

662,000

626,626

662,676

626,855

CURRENT ASSETS

Cash at bank

10,224

9,713

CREDITORS

Amounts falling due within one year

6

451,399

325,332

NET CURRENT LIABILITIES

(441,175

)

(315,619

)

TOTAL ASSETS LESS CURRENT LIABILITIES

221,501

311,236

CREDITORS

Amounts falling due after more than one year

7

210,000

330,000

NET ASSETS/(LIABILITIES)

11,501

(18,764

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

35,374

-

Retained earnings

(23,973

)

(18,864

)

SHAREHOLDERS' FUNDS

11,501

(18,764

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

Mr H W E Lam - Director

1.	STATUTORY INFORMATION

EJ Junior Investments 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.

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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis on the understanding that the directors have provided assurances of support in that they will not seek repayment of their directors loan in preference to other creditors.

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.

Computer equipment

-

25% on cost

The directors consider that freehold properties are maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged in the profit and loss account.

The directors perform annual impairment reviews in accordance with the requirements of the FRS102A to ensure that the recoverable amount is not lower than the carrying value.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024

536

Additions

775

At 31 December 2024

1,311

DEPRECIATION

At 1 January 2024

307

Charge for year

328

At 31 December 2024

635

NET BOOK VALUE

At 31 December 2024

676

At 31 December 2023

229

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

626,626

Revaluations

35,374

At 31 December 2024

662,000

NET BOOK VALUE

At 31 December 2024

662,000

At 31 December 2023

626,626

Fair value at 31 December 2024 is represented by:

£

Valuation in 2024

35,374

Cost

626,626

662,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

100

2,100

Directors' current accounts

449,044

320,802

Accruals and deferred income

2,255

2,430

451,399

325,332

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 8)

210,000

330,000

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

210,000

330,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

210,000

330,000

The bank mortgage is secured by way of a charge, dated 30 May 2022, over the freehold property known as 6 Troy Close.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Revaluation

reserve

£

Property revaluation

35,374

At 31 December 2024

35,374