REGISTERED NUMBER: 08668363 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

I.S.J. Investments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

14,356

17,508

CURRENT ASSETS

Debtors

5

194,028

219,404

CREDITORS

Amounts falling due within one year

6

186,150

233,271

NET CURRENT ASSETS/(LIABILITIES)

7,878

(13,867

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,234

3,641

CREDITORS

Amounts falling due after more than one year

7

(21,764

)

(25,595

)

PROVISIONS FOR LIABILITIES

(2

)

(108

)

NET ASSETS/(LIABILITIES)

468

(22,062

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

466

(22,064

)

SHAREHOLDERS' FUNDS

468

(22,062

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th May 2026 and were signed by:

L Josephs - Director

1.	COMPANY INFORMATION

I.S.J. Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08668363

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Land and buildings Freehold - 10% straight line

Fixtures, fittings & equipment - 20% straight line

Computer equipment - 33% 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 the profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

25,910

1,620

5,893

33,423

DEPRECIATION

At 1st September 2024

8,971

1,620

5,324

15,915

Charge for year

2,591

-

561

3,152

At 31st August 2025

11,562

1,620

5,885

19,067

NET BOOK VALUE

At 31st August 2025

14,348

-

8

14,356

At 31st August 2024

16,939

-

569

17,508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

70,620

70,620

S455 recoverable

13,324

13,324

Directors' current accounts

110,084

135,460

194,028

219,404

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

26,331

68,498

Trade creditors

1

(1

)

Tax

144,560

149,516

s455 payable

13,324

13,324

Accrued expenses

1,934

1,934

186,150

233,271

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 2-5 years

15,263

21,094

Other loans - 1-2 years

6,501

4,501

21,764

25,595

Bank loans consist of a bounceback loan, which is a government backed loan with a fixed term of 6 years for which the company incurs no interest during the first year and incurs interest at 2.5% per annum for the remainder of the term.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary

1

2

2

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

31.8.25

31.8.24

£

£

L Josephs

Balance outstanding at start of year

135,558

95,981

Amounts advanced

256,616

266,432

Amounts repaid

(281,992

)

(226,855

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

110,182

135,558

10.	RELATED PARTY DISCLOSURES

During the year the company operated a loan account with b Josephs, a close family member of the director L Josephs. At the balance sheet date, the company was owed £3,120 (2024: £3,120) from B Josephs. This balance is included within other debtors and is unsecured, interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY