Registration number: NI708645

NRJB Holdings Limited

(Registration number: NI708645)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	422,435	-
Investments	5	100	100
		422,535	100
Current assets
Debtors	6	364,007	400,000
Cash at bank and in hand		251	-
		364,258	400,000
Creditors: Amounts falling due within one year	7	(1,000)	-
Net current assets		363,258	400,000
Net assets		785,793	400,100
Capital and reserves
Called up share capital	8	100	100
Retained earnings		785,693	400,000
Shareholders' funds		785,793	400,100

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 11 December 2025 and signed on its behalf by:
 

......................................... Mr Nigel Wasson Director

......................................... Mrs Rachel Wasson Director

NRJB Holdings Limited

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 Northern Ireland.

The address of its registered office is: 45 Lislaban Road, Cloughmills, Ballymena, Co. Antrim, BT44 9NS.

These financial statements were authorised for issue by the Board on 11 December 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.

Exemption from preparing group accounts

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

NRJB Holdings Limited

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

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

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

4	Investment properties

	2025 £
Additions	422,435
At 31 March	422,435

The Company purchased an investment property in June 2024. This property is being held at cost and the Directors consider this to be its fair value.

NRJB Holdings Limited

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

5	Investments

	2025 £	2024 £
Investments in subsidiaries	100	100