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Registered number: 12809677
Tj Invest Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Peter Jarman LLP
Tj Invest Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tj Invest Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12809677

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 110,000 |  | 99,000
|  |  | 110,000 |  | 99,000
CURRENT ASSETS
Debtors | 5 | 299 |  | 4,379 |
Cash at bank and in hand |  | 2,849 |  | 1,865 |
|  | 3,148 |  | 6,244 |
Creditors: Amounts Falling Due Within One Year | 6 | (33,702 ) |  | (33,616 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,554 ) |  | (27,372 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 79,446 |  | 71,628
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (69,525 ) |  | (69,525 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,549 ) |  | (459 )
NET ASSETS |  |  | 7,372 |  | 1,644
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Fair value reserve | 11 |  | 10,868 |  | 1,958
Profit and Loss Account |  |  | (3,498 ) |  | (316 )
SHAREHOLDERS' FUNDS |  |  | 7,372 |  | 1,644

Page 1
Page 2
Tj Invest Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J A Botley Director
04/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tj Invest Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Tj Invest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12809677 . The registered office is 7 Steeple View, Worthing, West Sussex, BN13 1RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rents receivable on investment properties for the accounting period.
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 99,000
Revaluations | 11,000
As at 31 August 2025 | 110,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 96,582 |  | 96,582

Page 3
Page 4
Tj Invest Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
Investment property was valued on an open market basis on 31 August 2025 by the director.
The property was purchased in July 2023 and has been revalued at the year end of 31st August 2025 to £110,000 by the director of the company.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 299 |  | 4,379

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 33,702 |  | 33,616

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 69,525 |  | 69,525

Repayable otherwise than by instalments Bank loans more 5 yrs non-inst
8. Secured Creditors
The following secured debts are included within creditors:
The mortgage is secured over the assets in the company, including the investment property.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 69,525 |  | 69,525

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | 459 | 459
Additions | 2,090 | 2,090
Balance at 31 August 2025 | 2,549 | 2,549

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
Tj Invest Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 September 2024 | 1,958 | (316 )
Profit for the year and total comprehensive income | - | 5,728
Transfer to/from Fair value reserve | - | (8,910)
Transfer to/from Profit & Loss Account | 8,910 | -
As at 31 August 2025 | 10,868 | (3,498 )

Page 5