Company No: 01724396 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

G Keevil

SECRETARY

Shaw Gibbs Trust Corporation Limited

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT
	United Kingdom

COMPANY NUMBER

01724396 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	438,750		479,049
		438,750		479,049
Current assets
Debtors	4	100		36,276
Cash at bank and in hand	5	73,040		4,658
		73,140		40,934
Creditors: amounts falling due within one year	6	( 57,391)		( 53,834)
Net current assets/(liabilities)		15,749		(12,900)
Total assets less current liabilities		454,499		466,149
Creditors: amounts falling due after more than one year	7	( 3,018)		( 33,737)
Provision for liabilities	8	( 43,865)		( 45,148)
Net assets		407,616		387,264
Capital and reserves
Called-up share capital	9	100		100
Revaluation reserve		375,418		380,902
Profit and loss account		32,098		6,262
Total shareholder's funds		407,616		387,264

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Lejara Holdings Limited (registered number: 01724396) were approved and authorised for issue by the Director on 13 January 2026. They were signed on its behalf by:

G Keevil Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lejara Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom. The registered number is 01724396.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

The Company's functional currency is Botswana Pula. This differs from the presentational currency which is GBP. The reason for the difference is that the financial statements of this Company are published in the United Kingdom.

Assets and liabilities are translated at the closing rate at the date of the statement of financial position.

Income and expenses are translated at the average rate for the period.

The resulting exchange differences are recognised in other comprehensive income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
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.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	479,049
Fair value movement	(40,299)
As at 30 June 2025	438,750

Valuation

The 2025 valuations were made by the director, on an open market value for existing use basis.

4. Debtors

	2025		2024
	£		£
Trade debtors	0		4,178
Other debtors	100		32,098
	100		36,276

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	73,040		4,658

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	29,429		31,466
Other creditors	27,962		22,368
	57,391		53,834

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	3,018		33,737

The bank loan is secured by mortgage bond over tribal lot 1213 Mogoditshane, Gaborone. It bears interest at 8.5% per annum, is repayable in equal monthly instalments of Pula 50,834 and is repayable over 10 years.

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 45,148)		( 45,259)
Charged to the Profit and Loss Account	( 2,080)		( 1,712)
Credited to the Statement of Comprehensive Income	3,363		1,823
At the end of financial year	( 43,865)		( 45,148)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Accelerated capital allowances	5,677		9,577
Revaluation of investment property	( 49,542)		( 54,725)
	( 43,865)		( 45,148)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Related party transactions

During the year the Company made loans to the director and shareholder, G Keevil. At the year end G Keevil owed the Company £Nil (2024 - £28,675).

During the year the Company made loans to Charterhouse Investments (Pty) Limited, a company controlled by G Keevil. At the year end Charterhouse Investments (Pty) Limited owed the Company £Nil (2024 - £4,109).

The loans are all unsecured, bear no interest and have no fixed terms of repayment.