Registration number: 12810255

Zejaniel Ltd

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Zejaniel Ltd

Company Information

Director

J Winterbottom

Registered office

Suite 1B1 Argyle House Northside Joel Street Northwood Hills HA6 1NW

Zejaniel Ltd

(Registration number: 12810255)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Investment property		575,000	600,280
Current assets
Debtors		6,487	3,162
Cash at bank and in hand		17,459	58,769
		23,946	61,931
Creditors: Amounts falling due within one year		(581,216)	(630,899)
Net current liabilities		(557,270)	(568,968)
Net assets		17,730	31,312
Capital and reserves
Called up share capital		100	100
Other reserves		(25,280)	-
Retained earnings		42,910	31,212
Shareholders' funds		17,730	31,312

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 May 2026
 

......................................... J Winterbottom Director

Zejaniel Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Zejaniel Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

Investment properties

	2025 £
At 1 September	600,280
Fair value adjustments	(25,280)
At 31 August	575,000

There has been no valuation of investment property by an independent valuer.

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100