Registration number: 11788028

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Company Information

Directors

Mr N P Jenkins Mrs L M Jenkins Mr Tristan Jenkins

Company secretary

Mr Tristan Jenkins

Registered office

Office 31 Cattle Market Street Norwich Norfolk NR1 3DY

Accountants

Perk Accounting Limited Office, 31 Cattle Market Street Norwich Norfolk NR1 3DY

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

(Registration number: 11788028)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,634	19,621
Current assets
Debtors	5	14,750	22,512
Cash at bank and in hand		128,823	71,702
		143,573	94,214
Creditors: Amounts falling due within one year	6	(12,364)	(9,877)
Net current assets		131,209	84,337
Total assets less current liabilities		146,843	103,958
Provisions for liabilities		(2,970)	(3,728)
Net assets		143,873	100,230
Capital and reserves
Called up share capital		100	100
Retained earnings		143,773	100,130
Shareholders' funds		143,873	100,230

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 October 2025 and signed on its behalf by:
 

......................................... Mr N P Jenkins Director

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Office
31
Cattle Market Street
Norwich
Norfolk
NR1 3DY
England

These financial statements were authorised for issue by the Board on 24 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	10,518	21,500	32,018
Additions	2,464	-	2,464
At 31 March 2025	12,982	21,500	34,482
Depreciation
At 1 April 2024	8,097	4,300	12,397
Charge for the year	2,151	4,300	6,451
At 31 March 2025	10,248	8,600	18,848
Carrying amount
At 31 March 2025	2,734	12,900	15,634
At 31 March 2024	2,421	17,200	19,621

5

Debtors

Current	2025 £	2024 £
Trade debtors	9,750	14,210
Other debtors	5,000	8,302
	14,750	22,512

Nltj Enterprises Limited

trading as NLTJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	9,824	3,041
Accruals and deferred income	444	444
Other creditors	2,096	6,392
	12,364	9,877