Registration number: 09332821

ZCJ Investments Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

ZCJ Investments Limited

(Registration number: 09332821)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,336	993
Investment property	5	6,775,000	8,241,287
Other financial assets	6	723,951	598,412
		7,500,287	8,840,692
Current assets
Debtors	7	4,711	6,918
Cash at bank and in hand		105,928	6,973
		110,639	13,891
Creditors: Amounts falling due within one year	8	(6,380,775)	(2,311,747)
Net current liabilities		(6,270,136)	(2,297,856)
Total assets less current liabilities		1,230,151	6,542,836
Creditors: Amounts falling due after more than one year	8	(20,607)	(4,741,391)
Provisions for liabilities		(271,755)	(307,192)
Net assets		937,789	1,494,253
Capital and reserves
Called up share capital	9	200	200
Share premium reserve		-	419,900
Other reserves		878,076	997,666
Profit and loss account		59,513	76,487
Shareholders' funds		937,789	1,494,253

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 June 2026 and signed on its behalf by:
 

 

Mr Z. C. J. Vazquez
Director

ZCJ Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
Woburn House
84 St. Benedicts Street
Norwich
Norfolk
NR2 4AB

2	Accounting policies

Basis of preparation

These financial statements have been prepared using the historical cost convention in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

The presentation currency is sterling.

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.

Going concern
The financial statements have been prepared on a going concern basis.

A bank loan is due for renewal in the next twelve months. The directors expect the loan to be rolled over for at least another twelve months.

Revenue recognition
Turnover comprises rental income received or receivable in the ordinary course of the company's activities.

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

Tax policies

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

ZCJ Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation
Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% straight line

Investment property

Investment property is measured at fair value at each reporting date with changes in fair value recognised in the profit and loss account.

Investments

Investments in shares are measured at market value, with changes in fair value recognised in the profit and loss account.

Cash
Cash comprises cash on hand and all deposits.

Debtors
Debtors are amounts due from tenants and letting agents for rent receivable and other associated letting fees in the ordinary course of the business.

Debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company during the year was 0 (2025 - 0).

ZCJ Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Plant and equipment  £	Total £
Cost
At 1 April 2025	4,751	4,751
Additions	998	998
Disposals	(250)	(250)
At 31 March 2026	5,499	5,499
Depreciation
At 1 April 2025	3,758	3,758
Charge for the year	654	654
Eliminated on disposal	(249)	(249)
At 31 March 2026	4,163	4,163
Net book value
At 31 March 2026	1,336	1,336
At 31 March 2025	993	993

5	Investment property

	2026 £	2025 £
At 1 April	8,241,287	7,200,000
Additions	-	897,755
Disposals	(1,466,287)	-
Fair value adjustments	-	143,532
At 31 March	6,775,000	8,241,287

The directors have reviewed the market value of the properties using current market data for similar properties in the same
areas and consider that there is no significant change at the balance sheet date.

6	Other financial investments

	Non-current financial investments £	Total £
At 1 April 2025	598,412	598,412
Additions	209,798	209,798
Fair value adjustments	13,319	13,319
Disposals	(97,578)	(97,578)
At 31 March 2026	723,951	723,951

The shares were valued by the directors at their market value using current market data.

ZCJ Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Debtors

	2026 £	2025 £
Other debtors	1,290	3,810
Prepayments	3,421	3,108
	4,711	6,918

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Bank loans	3,713,765	5,872
Trade creditors	259	162
Taxation and social security	2,817	-
Other creditors	20,103	26,749
Other loans	2,425,665	2,243,798
Accruals	218,166	35,166
	6,380,775	2,311,747