SMJ Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14583299

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Investments	4	518,417		481,448
Cash at bank and in hand		564		12

		518,981		481,460
Creditors: Amounts Falling Due Within One Year	5	(1,279 )		(3,066 )

NET CURRENT ASSETS (LIABILITIES)			517,702		478,394

TOTAL ASSETS LESS CURRENT LIABILITIES			517,702		478,394

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,373 )		(4,832 )

NET ASSETS			504,329		473,562

CAPITAL AND RESERVES
Called up share capital	6		10,990		10,990
Share premium account			433,425		433,425
Profit and Loss Account			59,914		29,147

SHAREHOLDERS' FUNDS			504,329		473,562

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SMJ Investments Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms S Kay

Director

15/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SMJ Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14583299 . The registered office is 10 Borough Road, Darwen, Lancashire, BB3 1PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value.

The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and financial liabilities are offset and the net amount presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial instruments, including trade and other debtors, cash at bank and in hand, and trade and other creditors, are initially recognised at transaction price and subsequently measured at amortised cost.

Equity instruments, comprising current asset investments in quoted shares, are initially recognised at transaction price and subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

2.3. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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SMJ Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Current Asset Investments

	2025	2024
	£	£
Listed investments	518,417	481,448

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,279	1,200
Taxation and social security	-	1,866

	1,279	3,066

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,990	10,990

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