ACCOUNTS - Final Accounts preparation

Registered number: 15489746

LJ ASSET LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED FEB 28, 2026

LJ ASSET LIMITED

REGISTERED NUMBER: 15489746

BALANCE SHEET

AS AT FEB 28, 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		17,800,000		17,800,000
			17,800,000		17,800,000

Creditors: amounts falling due within one year	6	(17,812,720)		(17,809,720)
Net current liabilities			(17,812,720)		(17,809,720)
Total assets less current liabilities			(12,720)		(9,720)

Net liabilities			(12,720)		(9,720)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(12,820)	(9,820)
		(12,720)	(9,720)

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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Yuanzhu WU

Director

Date: Jun 9, 2026

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LJ ASSET LIMITED

REGISTERED NUMBER: 15489746

BALANCE SHEET (CONTINUED)

AS AT FEB 28, 2026

The notes on pages 3 to 5 form part of these financial statements.

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LJ ASSET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED FEB. 28, 2026

1.	General information

LJ Asset Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, United Kingdom, NW3 5JS.

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, having reviewed the company's financial performance and position up to the date these financial statements were approved, is of the opinion that the company has available at its disposal, adequate financial resources to continue in operational existence for the foreseeable future.

2.3

Taxation

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 balance sheet date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including director, during the year was 1 (2025 - 1).

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LJ ASSET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED FEB. 28, 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 March 2025	17,800,000
	At Feb. 28, 2026	17,800,000

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Jiu Investment Ltd

The UK

Ordinary Share

100%

5.	Current asset investments

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	3,820	2,220
Other creditors	17,805,900	17,805,940
Accruals and deferred income	3,000	1,560
	17,812,720	17,809,720

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LJ ASSET LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED FEB. 28, 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	There are non-interest bearing loan of £17,452,604 (2025: £17,452,604) due to the director, Ms Yuanzhu WU and the cost of investment in subsidiary, Jiu Investment Limited is £17,800,000 (2025: £17,800,000).

9.	Controlling party

The ultimate controlling party during the period was Ms Yuanzhu WU.

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