Bj Cheese (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09981229 (England and Wales)

BJ CHEESE (HOLDINGS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr Naveed Anjam Jhinjer

Mr Mohammed Zulfiqar

SECRETARY:

Mrs Bismillah Zulfiqar

REGISTERED OFFICE:

345 Heath Street

Smethwick

West Midlands

B66 2QY

REGISTERED NUMBER:

09981229 (England and Wales)

AUDITORS:

Shareef

Statutory Auditors

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

ACCOUNTANTS:

BAY Accountants Ltd

Soho House

362 - 364 Soho Road

Birmingham

B21 9QL

FIXED ASSETS

Investments

4

200

300

CURRENT ASSETS

Debtors

5

25,119

23,900

Cash at bank

138,881

35,722

164,000

59,622

CREDITORS

Amounts falling due within one year

6

59,000

59,722

NET CURRENT ASSETS/(LIABILITIES)

105,000

(100

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

105,200

200

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

105,000

-

SHAREHOLDERS' FUNDS

105,200

200

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mr Mohammed Zulfiqar - Director

1.	STATUTORY INFORMATION

Bj Cheese (Holdings) 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

300

Disposals

(100

)

At 31 March 2025

200

NET BOOK VALUE

At 31 March 2025

200

At 31 March 2024

300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

24,000

23,900

Amounts owed by related companies

1,119

-

25,119

23,900

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

59,000

59,722

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Naeem Shareef (Senior Statutory Auditor)

for and on behalf of Shareef

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Khaspaze Nan Holdings Limited.

9.	GROUP RESTRUCTURE

During the year, the group undertook a reorganisation and demerger to separate its business activities into distinct corporate structures. This involved the redesignation of shares in BJ Cheese (Holdings) Limited into A and B ordinary shares to reflect different underlying business interests, followed by a share-for-share exchange whereby a new holding company, Khaspaze Nan Holdings Limited, was inserted above BJ Cheese (Holdings) Limited. Subsequently, the BJ Cheese Packaging business was separated from the group by way of a distribution in specie and transferred into a newly incorporated company, BJ Cheese Group Limited. A capital reduction was then affected to facilitate the demerger, resulting in the shareholders holding direct interests in both Khaspaze Nan Holdings Limited, which retains the remaining group investment businesses and BJ Cheese Group Limited, which holds the cheese packaging operations.