REGISTERED NUMBER: 13804341 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 DECEMBER 2023 TO 31 DECEMBER 2024

FOR

A&J CAPITAL INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Amitrano

Mrs U Amitrano

REGISTERED OFFICE:

Macalvins Ltd

7 St. Johns Road

Harrow

HA1 2EY

REGISTERED NUMBER:

13804341 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

FIXED ASSETS

Tangible assets

4

1,100,521

1,100,521

CURRENT ASSETS

Debtors

5

16,364

-

Cash at bank

12,772

7,632

29,136

7,632

CREDITORS

Amounts falling due within one year

6

139,768

124,242

NET CURRENT LIABILITIES

(110,632

)

(116,610

)

TOTAL ASSETS LESS CURRENT LIABILITIES

989,889

983,911

CREDITORS

Amounts falling due after more than one year

7

1,000,000

1,000,000

NET LIABILITIES

(10,111

)

(16,089

)

RESERVES

Retained earnings

(10,111

)

(16,089

)

(10,111

)

(16,089

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

A Amitrano - Director

1.	STATUTORY INFORMATION

A&J Capital Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

The financial statements have been prepared on a going concern basis not withstanding the company's net current liabilities position as at the year end. The directors of the company have provided with an undertaking that they will continue to support financially for the foreseeable future and that they will not seek repayment of the amounts currently owing to them in the twelve months from the date of signing the financial statements

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

Financial assets and financial liabilities are recognised in the Company’s balance sheet when the Company becomes a party to the contractual provisions of the instrument.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 31 December 2023

and 31 December 2024

1,100,521

NET BOOK VALUE

At 31 December 2024

1,100,521

At 30 December 2023

1,100,521

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

16,056

-

Other debtors

308

-

16,364

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

50

-

Taxation and social security

6,584

4,709

Other creditors

133,134

119,533

139,768

124,242

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Amounts owed to shareholders

-

1,000,000

Other creditors

1,000,000

-

1,000,000

1,000,000

8.	RELATED PARTY DISCLOSURES

Included within other creditors as at year end is 2024: £1,117,135 (2023: £1,116,327), an amount owed to the directors of the company. The amount owed is unsecured and there are no specific terms to the repayment of this amount.

At the balance sheet date, the following balances were outstanding in respect of connected companies:

Details

Relation

2024

2023

Debtors:

My Way Limited

Common Directors

15,650

-

A&J Nunz LLP

Common Directors

406

-

Total

16,056

-