Registered number
10862929
SLJ Holdings Limited
Unaudited Filleted Accounts
31 July 2025

SLJ Holdings Limited
Registered number: | 10862929
Balance Sheet
as at 31 July 2025
| Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 6,936,993 |  |  | 5,906,573
Current assets
Cash at bank and in hand |  |  | 7,706 |  |  | 1,180,162
Creditors: amounts falling due within one year | 4 |  | (3,761,741) |  |  | (4,744,935)
Net current liabilities |  |  |  | (3,754,035) |  |  | (3,564,773)
Net assets |  |  |  | 3,182,958 |  |  | 2,341,800
Capital and reserves
Called up share capital |  |  |  | 1,000,000 |  |  | 1,000,000
Profit and loss account |  |  |  | 2,182,958 |  |  | 1,341,800
Shareholders' funds |  |  |  | 3,182,958 |  |  | 2,341,800
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
David Maughan
Director
Approved by the board on 2 April 2026

SLJ Holdings Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Investments
Listed
investments
£
| Market value
| At 1 August 2024 | 5,906,573
| Additions | 1,833,545
| Revaluation | 874,952
| Disposals | (1,678,077)
| At 31 July 2025 | 6,936,993
| Historical cost
| At 1 August 2024 | 4,155,369
| At 31 July 2025 | 4,355,610
| Listed investments are included at their fair (market) value at 31st July 2025.
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 21,899 |  | 11,260
| Other creditors | 3,739,842 |  | 4,733,675
|  |  |  |  |  | 3,761,741 |  | 4,744,935
5 | Related party transactions
| The company owed David and Lorraine Maughan (shareholders and directors) a total of £2,806,838 (2024 - £4,478,491) at the year-end. These loans are interest-free and repayable on demand. They are included within other creditors in these accounts.
| The company owed shareholders, The Maughan Family Discretionary Settlement 2017 Number 1 and The Maughan Family Discretionary Settlement 2017 Number 2, £164,852 (2024 - £125,642) each at the year-end. These loans are interest-free and repayable on demand. They are included in other creditors in these accounts.
6 | Controlling party
| The company is controlled by David and Lorraine Maughan, as directors and shareholders.
7 | Other information
| SLJ Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
| c/o Shepherd Private Clients
| Oakwater House, 4 Oakwater Avenue
| Cheadle Royal Business Park
| Cheadle
| SK8 3SR

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