Company registration number 12792146 (England and Wales)
SIJ PROPERTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
SIJ PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SIJ PROPERTY LIMITED (REGISTERED NUMBER: 12792146)
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
4,236
Investment property
5
-
0
2,350,000
-
0
2,354,236
Current assets
Debtors
6
19,766
122,317
Cash at bank and in hand
295
9,941
20,061
132,258
Creditors: amounts falling due within one year
7
(19,961)
(1,760,553)
Net current assets/(liabilities)
100
(1,628,295)
Total assets less current liabilities
100
725,941
Provisions for liabilities
-
0
(199,223)
Net assets
100
526,718
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
8
-
0
597,670
Distributable profit and loss reserves
-
0
(71,052)
Total equity
100
526,718
SIJ PROPERTY LIMITED (REGISTERED NUMBER: 12792146)
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 April 2026 and are signed on its behalf by:
Mr I A Davis
Director
SIJ PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

SIJ Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is 14 Romney Place, Maidstone, Kent, ME15 6LE.

1.1
Reporting period

The company ceased trading on 28 February 2026 and the directors have chosen to bring forward the period end to 28 February 2026. Therefore, these financial statements represent a period of six months and are therefore not entirely comparable with the prior period.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.3
Going concern

The company is not a going concern as it ceased trading on 28 February 2026. It is the intention of the directors that the company will dissolved at the earliest opportunity.true

However, in the opinion of the directors, no adjustments would be required if the accounts were to be prepared on any other basis. These financial statements are, therefore, prepared on the going concern basis.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

SIJ PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Investment property valuation

Investment property is valued at fair value on the basis of directors' estimates and judgements. Valuations are made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors do not consider it necessary to obtain a valuation by an independent valuer.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2025
Number
Number
Total
2
2
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 September 2025
5,294
Disposals
(5,294)
At 28 February 2026
-
0
Depreciation and impairment
At 1 September 2025
1,058
Depreciation charged in the period
265
Eliminated in respect of disposals
(1,323)
At 28 February 2026
-
0
SIJ PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
4
Tangible fixed assets
Fixtures and fittings
£
(Continued)
- 5 -
Carrying amount
At 28 February 2026
-
0
At 31 August 2025
4,236
5
Investment property
2026
£
Fair value
At 1 September 2025
2,350,000
Additions
79,191
Disposals
(2,350,000)
Revaluations
(79,191)
At 28 February 2026
-
0

Investment property comprises properties at fair value of £nil (2025 - £2,350,000). The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors as described in note 2.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
-
1,553,107
Accumulated depreciation
-
-
Carrying amount
-
1,553,107
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
6,860
-
0
Other debtors
12,906
122,317
19,766
122,317
SIJ PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2026
- 6 -
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
5,066
1,313,805
Trade creditors
1,920
-
0
Other creditors
12,975
446,748
19,961
1,760,553

Bank loans and overdrafts includes a loan totalling £nil (202 5: £1,300,402) which is secured by a fixed charge over the company's investment property.

8
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the period
597,670
-
Non distributable profits in the period
(597,670)
597,670
At the end of the period
-
597,670
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