Company No: 14242869 (England and Wales)

Contents

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

DIRECTORS	D Wilson
	J Wilson

REGISTERED OFFICE	3rd Floor Northern Assurance Building
	9/21 Princess Street
	Manchester
	M2 4DN
	United Kingdom

COMPANY NUMBER

14242869 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	3rd Floor Northern Assurance
	Albert Square
	9/21 Princess Street
	Manchester
	M2 4DN

	Note	2025		2024
		£		£
Fixed assets
Investments	3	54		54
		54		54
Current assets
Investments	4	332,093		0
Cash at bank and in hand	5	19,383		384,443
		351,476		384,443
Creditors: amounts falling due within one year	6	( 1,780)		( 31,271)
Net current assets		349,696		353,172
Total assets less current liabilities		349,750		353,226
Net assets		349,750		353,226
Capital and reserves
Called-up share capital	7	1,701		1,701
Profit and loss account		348,049		351,525
Total shareholders' funds		349,750		353,226

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; 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 Profit and Loss Account has not been delivered.

The financial statements of DJEL Enterprise Limited (registered number: 14242869) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

D Wilson 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

DJEL Enterprise 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 3rd Floor Northern Assurance Building, 9/21 Princess Street, Manchester, M2 4DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of DJEL Enterprise Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is recognised at the fair value of dividends receivable.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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 directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 August 2024	54
At 31 July 2025	54
Carrying value at 31 July 2025	54
Carrying value at 31 July 2024	54

4. Current asset investments

	2025		2024
	£		£
Other investment	332,093		0

The fair value of listed investments, which are all traded in active markets, was determined with reference to the quoted market price at the reporting date.

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	19,383		384,443

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	1,780		31,271

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 B Ordinary share of £ 1.00	1.00		1.00
1 A Ordinary share of £ 1.00	1.00		1.00
1 C Redeemable ordinary share of £ 1.00	1.00		1.00
1 D Redeemable ordinary share of £ 1.00	1.00		1.00
38,640 AA Redeemable ordinary shares of £ 0.001 each	38.64		38.64
1,610 AB Redeemable ordinary shares of £ 0.001 each	1.61		1.61
1,655,724 AC Redeemable ordinary shares of £ 0.001 each	1,655.72		1,655.72
	1,699.97		1,699.97