Lojia Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04850580

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		124,828		124,828

			124,828		124,828
CURRENT ASSETS
Debtors	5	53,590		18,936

		53,590		18,936
Creditors: Amounts Falling Due Within One Year	6	(16,892 )		(14,177 )

NET CURRENT ASSETS (LIABILITIES)			36,698		4,759

TOTAL ASSETS LESS CURRENT LIABILITIES			161,526		129,587

Creditors: Amounts Falling Due After More Than One Year	7		(94,500 )		(94,500 )

NET ASSETS			67,026		35,087

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			67,025		35,086

SHAREHOLDERS' FUNDS			67,026		35,087

Page 1

Page 2

Lojia Limited

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Izuchukwu Udeze

Director

13th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Lojia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04850580 . The registered office is 230 Ingram Road, Walsall, WS3 1LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Fixtures & Fittings	33.33% reducing balance
Computer Equipment	33.33% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	124,828	12,233	2,634	139,695

As at 31 July 2025	124,828	12,233	2,634	139,695

Depreciation
As at 1 August 2024	-	12,233	2,634	14,867

As at 31 July 2025	-	12,233	2,634	14,867

Net Book Value
As at 31 July 2025	124,828	-	-	124,828

As at 1 August 2024	124,828	-	-	124,828

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,420	-
Other debtors	33,170	18,936

	53,590	18,936

Page 3

Page 4

Lojia Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	4,938	4,078
Corporation tax	8,899	7,144
Accruals and deferred income	3,055	2,955

	16,892	14,177

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors (Long term liabilities - creditors > 1 year)	94,500	94,500

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	6,000	9,000

Page 4