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Registered number: 12258242 JIU INVESTMENT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
JIU INVESTMENT LTD REGISTERED NUMBER: 12258242 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,391 |  | -
Investment properties | 5 |  | 17,800,000 |  | 17,800,000
|  |  | 17,801,391 |  | 17,800,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 184,328 |  | 230,092 |
|  | 184,328 |  | 230,092 |
Creditors: amounts falling due within one year | 7 | (15,217,459) |  | (15,465,125) |
Net current liabilities |  |  | (15,033,131) |  | (15,235,033)
Total assets less current liabilities |  |  | 2,768,260 |  | 2,564,967
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (969,091) |  | (969,091) |
|  |  | (969,091) |  | (969,091)
Net assets |  |  | 1,799,169 |  | 1,595,876
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Revaluation reserve | 10 |  | 2,907,274 |  | 2,907,274
Profit and loss account | 10 |  | (1,108,106) |  | (1,311,399)
|  |  | 1,799,169 |  | 1,595,876
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
JIU INVESTMENT LTD REGISTERED NUMBER: 12258242 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Yuanzhu WU
Director
Date: 8 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Jiu Investment Ltd ('the company') is a private limited by shares and is incorporated and domiciled in England. The address of its registered office is 124 Finchley Road, London, England, NW3 5JS. The company's principal activities are property investments. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The director believes that preparing the financial statements on the going concern basis is appropriate due to the continued financial support through its bank facilities and director herself.
| 2.3 | Revenue
Revenue comprises rental income received from the company's investment properties and is recognised in accordance with the lease terms.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Investment properties
Investment properties are initially recognised at cost. After recognition they are carried at fair value, determined annually by the director based on periodic valuations and updated for any changes in the current market rents and investment property yields for comparable real estate. Values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the statement of income and retained earnings.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.9 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 1,440
| At 31 October 2025 | 1,440
| Depreciation |
| Charge for the year on owned assets | 49
| At 31 October 2025 | 49
| Net book value |
| At 31 October 2025 | 1,391
| At 31 October 2024 | -
Page 5
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Investment property
|  | Long term leasehold investment properties
|  | £
| Valuation |
| At 1 November 2024 | 17,800,000
| At 31 October 2025 | 17,800,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 13,923,635 | 13,923,635
|  | 13,923,635 | 13,923,635
Page 6
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 139,149 | 210,260
| Prepayments and accrued income | 45,179 | 19,832
|  | 184,328 | 230,092
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,914
| Other creditors | 15,017,523 | 15,260,077
| Accruals and deferred income | 199,936 | 202,134
|  | 15,217,459 | 15,465,125
Page 7
JIU INVESTMENT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (969,091)
| At end of year | (969,091)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised changes in fair value of investment properties | (969,091) | (969,091)
|  | (969,091) | (969,091)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
10. | Reserves
Revaluation reserve At the statement of financial position date, included in reserves carried forward are unrealised gains of £3,876,365 (2024: £3,876,365) relating to the revaluation of investment properties. Deferred tax provided in respect of these gains amounts to £906,091 (2024: £906,091). Accordingly, there are non-distributable reserves of £2,907,274 (2024: £2,907,274) carried forward.
11. | Related party transactions
| At the year-end there is a non-interest bearing loan of £15,000,723 (2024: £15,243,277) due to the director, Yuanzhu WU.
12. | Controlling party
The ultimate controlling party of the company is Yuanzhu WU.
Page 8