REGISTERED NUMBER: 10800430 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

BINJAI INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W E A Morrison

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

10800430 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

CURRENT ASSETS

Investments

4

2,721,288

2,512,590

Cash at bank

4,161

24,497

2,725,449

2,537,087

CREDITORS

Amounts falling due within one year

5

3,564,380

3,362,022

NET CURRENT LIABILITIES

(838,931

)

(824,935

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(838,931

)

(824,935

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(839,131

)

(825,135

)

(838,931

)

(824,935

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

W E A Morrison - Director

1.	STATUTORY INFORMATION

Binjai Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

Accounting standards requires the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes that the company has sufficient resources to continue in operational existence for the foreseeable future. The director believes this to be the case as the company has positive cash balances and the continued support of the director. Thus he continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Having regard to the above, the director believes it is appropriate to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover comprises the value of dividends receivable by the company. Dividends receivable by the company are recognised when the company has the right to receive them.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of the financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments

Investments in listed investments are generally equity investments in publicly quoted equities. Unlisted investments include all other investments. Investments in listed and unlisted investments are initially recorded at fair value with changes in fair value recorded in the profit and loss. The listed investments are traded on active markets and therefore the fair value is calculated based on the quoted price (the current bid price) for an identical asset.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known accounts of cash with no significant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

2,614,927

2,404,484

Unlisted investments

106,361

108,106

2,721,288

2,512,590

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,214

-

Other creditors

187,698

-

Directors' loan accounts

3,348,830

3,350,022

Accruals and deferred income

15,638

12,000

3,564,380

3,362,022

6.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director, W E A Morrison £3,348,830 (2024: £3,350,022).

At the balance sheet date, the company owed $240,000 for a loan provided by a company under common control. Interest is payable on the loan at 1% per annum which is rolled up until the date of repayment.

Also, at the balance sheet date, the company owed £5,000 for a loan provided by a company under common control. Interest is payable on the loan at 1% per annum which is rolled up until the date of repayment.