REGISTERED NUMBER: 03620178 (England and Wales)

ALJAC HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Horne

SECRETARY:

MC Secretaries Limited

REGISTERED OFFICE:

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

REGISTERED NUMBER:

03620178 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

298

537

Investments

5

1,710,000

1,715,000

1,710,298

1,715,537

CURRENT ASSETS

Debtors

6

378,362

423,660

Investments

7

239,517

282,910

Cash at bank

241,287

134,913

859,166

841,483

CREDITORS

Amounts falling due within one year

8

40,819

35,672

NET CURRENT ASSETS

818,347

805,811

TOTAL ASSETS LESS CURRENT LIABILITIES

2,528,645

2,521,348

PROVISIONS FOR LIABILITIES

9

22,055

27,622

NET ASSETS

2,506,590

2,493,726

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

2,506,490

2,493,626

SHAREHOLDERS' FUNDS

2,506,590

2,493,726

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

J R Horne - Director

1.	STATUTORY INFORMATION

Aljac Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable during the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Furnishings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Investment property

These represent properties held by the company for their investment potential. They are included in the balance sheet at fair value as determined by the director.

Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Furnishings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

22,276

989

23,265

DEPRECIATION

At 1 November 2024

22,174

554

22,728

Charge for year

25

214

239

At 31 October 2025

22,199

768

22,967

NET BOOK VALUE

At 31 October 2025

77

221

298

At 31 October 2024

102

435

537

5.	FIXED ASSET INVESTMENTS

Property

investments

£

COST OR VALUATION

At 1 November 2024

1,715,000

Revaluations

(5,000

)

At 31 October 2025

1,710,000

NET BOOK VALUE

At 31 October 2025

1,710,000

At 31 October 2024

1,715,000

Cost or valuation at 31 October 2025 is represented by:

Property

investments

£

Valuation in 2022

536,680

Valuation in 2024

25,000

Valuation in 2025

(5,000

)

Cost

1,153,320

1,710,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

1,153,320

1,153,320

Investment properties were valued on an open market value basis on 31 October 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,837

1

Other debtors

376,525

423,659

378,362

423,660

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

239,516

282,884

Loan investments

1

26

239,517

282,910

Market value of listed investments at 31 October 2025 - £ 239,516 (2024 - £ 282,884 ).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

792

1,056

Taxation and social security

18,308

14,906

Other creditors

21,719

19,710

40,819

35,672

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

22,055

27,622

Deferred

tax

£

Balance at 1 November 2024

27,622

Fair value on investment

properties

6,793

Fair value on investment

shares

(12,560

)

Net book value of fixed assets

298

Capital losses

(98

)

Balance at 31 October 2025

22,055

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100