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Registration number: 12520487

LJS (BRENTWOOD) LIMITED
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

LJS (BRENTWOOD) LIMITED

Contents

Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5 to 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 11

LJS (BRENTWOOD) LIMITED

Company Information

Directors | Jamie Shaam Battu Lee Krishain Battu Samuel Arun Battu

Registered office | 5/6 The Shrubberies George Lane South Woodford London E18 1BG

Accountants | ACCOUNTING 2 TREND LTD 3 The Shrubberies George Lane London E18 1BD

LJS (BRENTWOOD) LIMITED

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Jamie Shaam Battu

Lee Krishain Battu

Samuel Arun Battu

Principal activity

The principal activity of the company is that of a property holder.

Small companies provision statement

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

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

......................................... Jamie Shaam Battu Director
......................................... Lee Krishain Battu Director
......................................... Samuel Arun Battu Director

LJS (BRENTWOOD) LIMITED

Profit and Loss Account for the Year Ended 31 March 2025

| Note | 2025 £ | 2024 £
Turnover |  | 84,328 | 83,124
Gross profit |  | 84,328 | 83,124
Administrative expenses |  | (28,136) | (19,503)
Operating profit |  | 56,192 | 63,621
Profit before tax |  | 56,192 | 63,621
Tax on profit |  | (14,048) | (14,985)
Profit for the financial year |  | 42,144 | 48,636

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

LJS (BRENTWOOD) LIMITED

Statement of Comprehensive Income for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Profit for the year | 42,144 | 48,636
Total comprehensive income for the year | 42,144 | 48,636

LJS (BRENTWOOD) LIMITED

(Registration number: 12520487)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 955,840 | 955,840
Current assets |  |  |
Cash at bank and in hand |  | 140,131 | 45,210
Creditors: Amounts falling due within one year | 5 | (903,471) | (847,694)
Net current liabilities |  | (763,340) | (802,484)
Net assets |  | 192,500 | 153,356
Capital and reserves |  |  |
Called up share capital | 6 | 3 | 3
Retained earnings |  | 192,497 | 153,353
Shareholders' funds |  | 192,500 | 153,356

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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

......................................... Jamie Shaam Battu Director
......................................... Lee Krishain Battu Director

LJS (BRENTWOOD) LIMITED

(Registration number: 12520487)
Balance Sheet as at 31 March 2025

......................................... Samuel Arun Battu Director

LJS (BRENTWOOD) LIMITED

Statement of Changes in Equity for the Year Ended 31 March 2025

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 3 | 153,353 | 153,356
Profit for the year | - | 42,144 | 42,144
Dividends | - | (3,000) | (3,000)
At 31 March 2025 | 3 | 192,497 | 192,500

| Share capital £ | Retained earnings £ | Total £
At 1 April 2023 | 3 | 106,967 | 106,970
Profit for the year | - | 48,636 | 48,636
Dividends | - | (2,250) | (2,250)
At 31 March 2024 | 3 | 153,353 | 153,356

LJS (BRENTWOOD) 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 England.

The address of its registered office is:
5/6 The Shrubberies
George Lane
South Woodford
London
E18 1BG
England

These financial statements were authorised for issue by the Board on 23 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

LJS (BRENTWOOD) LIMITED

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

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.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Investment properties

| 2025 £
At 1 April | 955,840
At 31 March | 955,840

LJS (BRENTWOOD) LIMITED

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

There has been no valuation of investment properties by an independent valuer. The directors consider their value is at least as stated.

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 888,780 | 831,483
Taxation and social security |  | 14,048 | 14,985
Accruals and deferred income |  | 643 | 613
Other creditors |  | - | 613
|  | 903,471 | 847,694

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 3 | 3 | 3 | 3

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 888,780 | 831,483

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Final dividend of £3,000.00 (2024 - £2,250.00) |  | 3,000 |  | 2,250
Interim dividend of £Nil (2024 - £Nil) |  | - |  | -
|  | 3,000 |  | 2,250

9 | Related party transactions

Loans from related parties

LJS (BRENTWOOD) LIMITED

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

2025 | Other related parties £ | Total £
At start of period | 831,483 | 831,483
Advanced | 57,297 | 57,297
At end of period | 888,780 | 888,780

2024 | Other related parties £ | Total £
At start of period | 919,588 | 919,588
Advanced | 59,145 | 59,145
Repaid | (147,250) | (147,250)
At end of period | 831,483 | 831,483

Terms of loans from related parties

The loan is unsecured, interest free with no defined repayment date.