REGISTERED NUMBER: 14015216 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

NJFMJ INVESTMENTS LTD

Page

Company Information

1

Report of the Director

2

Chartered Certified Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTOR:

N C Luscombe

REGISTERED OFFICE:

Thunderley Barns

Thaxted Road

Wimbish

Saffron Walden

Essex

CB10 2UT

REGISTERED NUMBER:

14015216 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of investment management.

DIRECTOR

N C Luscombe held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N C Luscombe - Director

30 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of NJFMJ Investments Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of NJFMJ Investments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NJFMJ Investments Ltd and state those matters that we have agreed to state to the director of NJFMJ Investments Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that NJFMJ Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of NJFMJ Investments Ltd. You consider that NJFMJ Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of NJFMJ Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

30 December 2025

TURNOVER

-

-

Administrative expenses

42,512

31,185

(42,512

)

(31,185

)

Other operating income

18,938

-

Gain/loss on revaluation of investments

68,219

269,415

OPERATING PROFIT

44,645

238,230

Income from fixed asset investments

41,806

27,795

Interest receivable and similar income

39,199

27,490

81,005

55,285

PROFIT BEFORE TAXATION

125,650

293,515

Tax on profit

7,335

-

PROFIT FOR THE FINANCIAL YEAR

118,315

293,515

FIXED ASSETS

Investments

4

4,391,820

3,301,393

Investment property

5

581,500

581,500

4,973,320

3,882,893

CURRENT ASSETS

Cash at bank

76,935

41,532

CREDITORS

Amounts falling due within one year

6

4,609,976

3,602,461

NET CURRENT LIABILITIES

(4,533,041

)

(3,560,929

)

TOTAL ASSETS LESS CURRENT LIABILITIES

440,279

321,964

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

440,179

321,864

440,279

321,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

N C Luscombe - Director

1.	STATUTORY INFORMATION

NJFMJ Investments Ltd 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.

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

3,301,393

Additions

1,702,175

Disposals

(677,440

)

Revaluations

65,692

At 31 March 2025

4,391,820

NET BOOK VALUE

At 31 March 2025

4,391,820

At 31 March 2024

3,301,393

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2023

1,498,882

Valuation in 2024

1,802,511

Valuation in 2025

1,090,427

4,391,820

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

3,005,513

3,005,513

Fixed asset investments were valued on an open market basis on 31 March 2023 by Quilter Cheviot, James Hambro and Coutts .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

581,500

NET BOOK VALUE

At 31 March 2025

581,500

At 31 March 2024

581,500

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

581,500

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

581,500

581,500

Investment property was valued on an open market basis on 31 March 2025 by the director .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

7,335

-

Directors' current accounts

4,601,501

3,601,501

Accrued expenses

1,140

960

4,609,976

3,602,461