AJIS INVESTMENTS LIMITED 31/03/2025 iXBRL

Company registration number: 13265970

AJIS INVESTMENTS LIMITED

Unaudited filleted financial statements

31 March 2025

AJIS INVESTMENTS LIMITED

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

AJIS INVESTMENTS LIMITED

Directors and other information


	Directors	Mr Ravi Jobanputra
		Mrs Shobhna Jobanputra


	Company number	13265970


	Registered office	Suite 1, Congress House
		Lyon Road
		Harrow
		Middlesex, United Kingdom
		HA1 2EN


	Accountants	Nagle James Associates Limited
		4th Floor, Amba House
		15 College Road
		Harrow
		HA1 1BA

AJIS INVESTMENTS LIMITED

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	649,330		649,330
		_______		_______
			649,330		649,330

Current assets
Cash at bank and in hand		100		100
		_______		_______
		100		100
Creditors: amounts falling due
within one year	6	( 583,033)		( 600,775)
		_______		_______
Net current liabilities			( 582,933)		( 600,675)
			_______		_______
Total assets less current liabilities			66,397		48,655


Provisions for liabilities			( 5,834)		( 5,833)

			_______		_______
Net assets			60,563		42,822
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			60,463		42,722
			_______		_______
Shareholders funds			60,563		42,822
			_______		_______

For the 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 December 2025 , and are signed on behalf of the board by:

Mr Ravi Jobanputra

Director

Company registration number: 13265970

AJIS INVESTMENTS LIMITED

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	100	( 112,377)	( 112,277)

Profit for the year		155,099	155,099
	_______	_______	_______
Total comprehensive income for the year	-	155,099	155,099

	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	42,722	42,822

Profit for the year		17,741	17,741
	_______	_______	_______
Total comprehensive income for the year	-	17,741	17,741

	_______	_______	_______
At 31 March 2025	100	60,463	60,563
	_______	_______	_______

AJIS INVESTMENTS LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, Congress House, Lyon Road, Harrow, Middlesex, United Kingdom, HA1 2EN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents rent receviable in respect of investment properties.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Investments

Investment properties Other investments Total

£ £ £

Cost

At 1 April 2024 595,000 54,330 649,330

At 1 April 2024 and 31 March 2025 595,000 54,330 649,330

_______ | _______ | _______ |

Impairment

At 1 April 2024 - - -

_______ | _______ | _______ |

At 1 April 2024 and 31 March 2025 - - -

_______ | _______ | _______ |

Carrying amount

At 31 March 2025 595,000 54,330 649,330

_______ | _______ | _______ |

At 31 March 2024 595,000 54,330 649,330

_______ | _______ | _______ |

The investment properties have been valued by independent valuers.

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	578,157	594,283
Accruals and deferred income	715	2,115
Corporation tax	4,161	4,377
	_______	_______
	583,033	600,775
	_______	_______