Company registration number 15945874 (England and Wales)
ACJ REAL ESTATE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
ACJ REAL ESTATE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
ACJ REAL ESTATE LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr T J H Jasink
Mr L Kleine Staarman
Company number
15945874
Registered office
92 Station Road
Clacton on Sea
Essex
CO15 1SG
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
ACJ REAL ESTATE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
2,725,000
-
0
Current assets
Debtors
4
91,320
440,000
Cash at bank and in hand
5,985
-
0
97,305
440,000
Creditors: amounts falling due within one year
5
(512,586)
-
0
Net current (liabilities)/assets
(415,281)
440,000
Total assets less current liabilities
2,309,719
440,000
Creditors: amounts falling due after more than one year
6
(1,506,318)
-
0
Provisions for liabilities
(91,223)
-
0
Net assets
712,178
440,000
Capital and reserves
Called up share capital
7
440,000
440,000
Profit and loss reserves
272,178
-
0
Total equity
712,178
440,000
ACJ REAL ESTATE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

For the financial year ended 31 December 2025 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 year 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 18 May 2026 and are signed on its behalf by:
Mr T J H Jasink
Director
Company registration number 15945874 (England and Wales)
ACJ REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

ACJ Real Estate Limited is a private company limited by shares incorporated in England and Wales. The registered office is 92 Station Road, Clacton on Sea, Essex, CO15 1SG.

1.1
Accounting convention

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

1.2
Turnover

Turnover represents the rental income receivable in the accounting period.

1.3
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.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ACJ REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2025
2024
Number
Number
Total
2
2
ACJ REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Investment property
2025
£
Fair value
At 1 January 2025
-
0
Additions
2,352,170
Revaluations
372,830
At 31 December 2025
2,725,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out in October 2024 by Anderson Wilde & Chartered Surveyors, who are not connected with the company.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
88,000
-
0
Other debtors
3,320
440,000
91,320
440,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
23,580
-
0
Trade creditors
26,070
-
0
Amounts owed to group undertakings
129,233
-
0
Taxation and social security
5,781
-
0
Other creditors
327,922
-
0
512,586
-
0
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,506,318
-
0
ACJ REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
352,000
352,000
352,000
352,000
Ordinary B shares of £1 each
88,000
88,000
88,000
88,000
440,000
440,000
440,000
440,000
8
Related party transactions

At the balance sheet date, the company owed £129,233 (2024: £440,000) to group companies and was owed £88,000 (2024: nil) by group companies.

At the balance sheet date, the company owed £33,466 (2024: nil) to a company under common control.

9
Parent company

The company is controlled by NAKSTA Holding B.V, a company incorporated in the Netherlands. T he address of NAKSTA Holding B.V is Bornerbroeksestraat 459F, 7609 PK Almelo, Overijssel, Netherlands.

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