REGISTERED NUMBER: 10517821 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NJM INVESTMENTS LTD

T/A

MONKEY PUZZLE ASTWICK

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Moniz

A S Moniz

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

10517821 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

14,400

16,000

Tangible assets

5

593,640

53,911

608,040

69,911

CURRENT ASSETS

Debtors

6

314,649

244,923

Cash at bank and in hand

265,894

245,972

580,543

490,895

CREDITORS

Amounts falling due within one year

7

334,077

230,659

NET CURRENT ASSETS

246,466

260,236

TOTAL ASSETS LESS CURRENT LIABILITIES

854,506

330,147

CREDITORS

Amounts falling due after more than one year

8

(256,423

)

(6,154

)

PROVISIONS FOR LIABILITIES

(86,726

)

(1,791

)

NET ASSETS

511,357

322,202

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

511,355

322,200

511,357

322,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

A S Moniz - Director

1.	STATUTORY INFORMATION

NJM Investments Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

The directors have opted for early adoption of the amendments to FRS 102 for the recognition of revenue, in accordance with the 2024 periodic review.

Turnover represents invoiced sales of services and is recognised at the point the service is delivered to the customer.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of fifteen years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

in accordance with the property

Plant and machinery

-

25% on cost, 25% on reducing balance and Straight line over 3 years

Fixtures and fittings

-

25% on cost

Motor vehicles

-

Over the term of the lease

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Government grants

Government grants in the form of childcare provider funding, covering childcare under the ordinary course of business on a performance basis, are included in other income.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

Leasing commitments

The directors have opted for early adoption of the amendments to FRS 102 for the recognition of leases, in accordance with the 2024 periodic review.

Assets obtained under leases are capitalised in the balance sheet. They are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charged to the profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

After reviewing the company's forecasts, the directors believe that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. Therefore, the directors have concluded that the going concern basis of preparation of these financial statements remains appropriate.

3.

EMPLOYEES

The average number of employees during the year was 48 (2024 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

and 31 December 2025

24,000

AMORTISATION

At 1 January 2025

8,000

Amortisation for year

1,600

At 31 December 2025

9,600

NET BOOK VALUE

At 31 December 2025

14,400

At 31 December 2024

16,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

49,949

38,188

4,760

Additions

574,812

4,031

-

At 31 December 2025

624,761

42,219

4,760

DEPRECIATION

At 1 January 2025

12,009

26,924

2,025

Charge for year

84,019

5,140

1,190

At 31 December 2025

96,028

32,064

3,215

NET BOOK VALUE

At 31 December 2025

528,733

10,155

1,545

At 31 December 2024

37,940

11,264

2,735

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

-

5,963

98,860

Additions

71,213

494

650,550

At 31 December 2025

71,213

6,457

749,410

DEPRECIATION

At 1 January 2025

-

3,991

44,949

Charge for year

19,332

1,140

110,821

At 31 December 2025

19,332

5,131

155,770

NET BOOK VALUE

At 31 December 2025

51,881

1,326

593,640

At 31 December 2024

-

1,972

53,911

Fixed assets, included in the above, which are held under finance leases are as follows:

Long

Motor

leasehold

vehicles

Totals

£

£

£

COST

Additions

365,564

71,213

436,777

At 31 December 2025

365,564

71,213

436,777

DEPRECIATION

Charge for year

76,961

19,332

96,293

At 31 December 2025

76,961

19,332

96,293

NET BOOK VALUE

At 31 December 2025

288,603

51,881

340,484

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,282

42,807

Amounts owed by associates

259,041

186,841

Other debtors

12,150

12,149

Prepayments

4,176

3,126

314,649

244,923

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,154

10,333

Finance leases (see note 9)

92,195

-

Trade creditors

34,972

6,504

Tax

61,553

79,513

Social security and other taxes

16,887

12,634

Other creditors

4,872

25

Directors' loan accounts

34,396

34,759

Accruals and deferred income

83,048

86,891

334,077

230,659

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

6,154

Finance leases (see note 9)

256,423

-

256,423

6,154

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases

2025

2024

£

£

Gross obligations repayable:

Within one year

115,484

-

Between one and five years

282,029

-

397,513

-

Finance charges repayable:

Within one year

23,289

-

Between one and five years

25,606

-

48,895

-

Net obligations repayable:

Within one year

92,195

-

Between one and five years

256,423

-

348,618

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

93,500

Between one and five years

-

374,000

In more than five years

-

1,379,125

-

1,846,625

The directors have opted for early adoption of the amendments to FRS 102 for the recognition of leases, in accordance with the 2024 periodic review.

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

6,154

16,487

Bank loans were secured by fixed and floating charges over assets owned by the company.

11.	RELATED PARTY DISCLOSURES

Companies under common control

Amounts due from

£

Opening balance

186,841

Amounts advanced

72,200

Amounts repaid

-

Closing balance

259,041

The amounts due above are provided interest free, repayable on demand and are included in debtors.