ACCOUNTS - Final Accounts preparation

Registered number: 15156398

BJN ENTERPRISES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

BJN ENTERPRISES LIMITED

REGISTERED NUMBER: 15156398

BALANCE SHEET

AS AT 30 SEPTEMBER 2024

		2024
Note		£

Fixed assets
Investments	4		4,400,000
			4,400,000
Current assets
Cash at bank and in hand		2
		2
Creditors: amounts falling due within one year	5	(296,550)
Net current (liabilities)/assets			(296,548)
Total assets less current liabilities			4,103,452

Net assets			4,103,452

Capital and reserves
Called up share capital	6	2
Profit and loss account		4,103,450
		4,103,452

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

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BJN ENTERPRISES LIMITED

REGISTERED NUMBER: 15156398

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

B P Nicholas

Director

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

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BJN ENTERPRISES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.	General information

BJN Enterprises Limited ("the Company") is a private Company limited by shares and was incorporated in England and Wales on 22 September 2023. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Investment in associates

Associates are held at cost less impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.4

Creditors

Short-term creditors are measured at the transaction price.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2.

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BJN ENTERPRISES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

4.	Fixed asset investments

		Investments in associates
		£
	Cost or valuation
	Additions	6,943,506
	Impairment charge	(2,543,506)
	At 30 September 2024	4,400,000

5.	Creditors: Amounts falling due within one year
		2024
		£

	Amounts owed to group undertakings	34,550
	Other creditors	262,000
		296,550

6.	Share capital
		2024
		£

		Allotted, called up and fully paid

		1 Ordinary A share of £1.00	1
		1 Ordinary B share of £1.00	1

			2

On incorporation, 1 Ordinary £1 A share and 1 Ordinary £1 B share were issued at par. All shares rank pari passu.

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