AJB PARTNERS LTD - Filleted accounts

Registered number

12842183

AJB PARTNERS LTD

Filleted Accounts

31 August 2025

AJB PARTNERS LTD
Registered number:		12842183
Balance Sheet
as at 31 August 2025
						Restated
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,380,929			2,111,839

Current assets
Cash at bank and in hand		34,302			21,777

Creditors: amounts falling due within one year	4	(29,253)			(5,841)

Net current assets			5,049			15,936

Total assets less current liabilities			2,385,978			2,127,775

Creditors: amounts falling due after more than one year	5		(2,334,144)			(2,094,077)



Net assets			51,834			33,698

Capital and reserves
Called up share capital			100			100
Profit and loss account			51,734			33,598

Shareholders' funds			51,834			33,698

There are 16 charges held over company assets with an outstanding balance of £1,678,516 as of 31 August 2025.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Sameer Batra
Director
Approved by the board on 28 May 2026

AJB PARTNERS LTD
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 September 2024			2,111,839
	Additions			269,090
	At 31 August 2025			2,380,929

	Depreciation
	At 31 August 2025			-

	Net book value
	At 31 August 2025			2,380,929
	At 31 August 2024			2,111,839


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	4,254		4,811
	Other creditors	24,999		1,030
		29,253		5,841



5	Creditors: amounts falling due after one year	2025		2024
£			£

	Inter-company loan	655,628		599,629
	Bank loans	1,678,516		1,494,448
		2,334,144		2,094,077


6	Controlling party

	The company is jointly controlled by Sameer Batra and Meenakshi Meenakshi.


7	Other information

	AJB PARTNERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	13 Heol Bennett
	Old St Mellons
	Cardiff
	United Kingdom
	CF3 6AF