Silverfin false false 30/11/2025 04/11/2024 30/11/2025 Amritpal Singh Johal 04/11/2024 21 July 2026 The principal activity of the Company during the period was that of property investment. 16059492 2025-11-30 16059492 bus:Director1 2025-11-30 16059492 core:CurrentFinancialInstruments 2025-11-30 16059492 core:Non-currentFinancialInstruments 2025-11-30 16059492 core:ShareCapital 2025-11-30 16059492 core:RetainedEarningsAccumulatedLosses 2025-11-30 16059492 2024-11-03 16059492 core:RemainingRelatedParties core:CurrentFinancialInstruments 2025-11-30 16059492 core:Non-currentFinancialInstruments core:MoreThanFiveYears 2025-11-30 16059492 2024-11-04 2025-11-30 16059492 bus:FilletedAccounts 2024-11-04 2025-11-30 16059492 bus:SmallEntities 2024-11-04 2025-11-30 16059492 bus:AuditExemptWithAccountantsReport 2024-11-04 2025-11-30 16059492 bus:PrivateLimitedCompanyLtd 2024-11-04 2025-11-30 16059492 bus:Director1 2024-11-04 2025-11-30 16059492 core:MoreThanFiveYears 2024-11-04 2025-11-30 iso4217:GBP xbrli:pure

Company No: 16059492 (England and Wales)

# A J LAW 2 LIMITED

### Unaudited Financial Statements
For the financial period from 04 November 2024 to 30 November 2025
Pages for filing with the registrar

A J LAW 2 LIMITED

## Unaudited Financial Statements

For the financial period from 04 November 2024 to 30 November 2025

Contents

A J LAW 2 LIMITED

## COMPANY INFORMATION

For the financial period from 04 November 2024 to 30 November 2025
A J LAW 2 LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 04 November 2024 to 30 November 2025

DIRECTOR | Amritpal Singh Johal (Appointed 04 November 2024)

REGISTERED OFFICE | 20 Wenlock Road
| London
| N1 7GU
| United Kingdom

COMPANY NUMBER | 16059492 (England and Wales)

ACCOUNTANT | Gravita Business Services II Limited
| Aldgate Tower
| 2 Leman Street
| London
| E1 8FA
| United Kingdom

A J LAW 2 LIMITED

## BALANCE SHEET

As at 30 November 2025
A J LAW 2 LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 30.11.2025
|  | £
Fixed assets |  |
Investment property | 3 | 750,451
|  | 750,451
Current assets |  |
Cash at bank and in hand |  | 2,341
|  | 2,341
Creditors: amounts falling due within one year | 4 | ( 419,243)
Net current liabilities |  | (416,902)
Total assets less current liabilities |  | 333,549
Creditors: amounts falling due after more than one year | 5 | ( 350,050)
Net liabilities |  | ( 16,501)
Capital and reserves |  |
Called-up share capital |  | 2
Profit and loss account |  | ( 16,503 )
Total shareholders' deficit |  | ( 16,501)

For the financial period ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of A J Law 2 Limited (registered number: 16059492) were approved and authorised for issue by the Director on 21 July 2026. They were signed on its behalf by:

Amritpal Singh Johal Director |

A J LAW 2 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 04 November 2024 to 30 November 2025
A J LAW 2 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 04 November 2024 to 30 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

A J Law 2 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 20 Wenlock Road, London, N1 7GU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £16,501. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

The Company was incorporated on 4 November 2024 and this is the first accounting period from 4 November 2024 to 30 November 2025.

##### Turnover

Turnover is the amount derived from the collection of rents and falls within the Company's ordinary activities. Revenue is recognised in the period in which the rents are receivable. All revenue arises in the United Kingdom. Rental income from properties is credited to the Profit and Loss Account on a straight line basis over the lease term. Where payments are received from tenants in advance of services provided, the amounts recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Period from 04.11.2024 to 30.11.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 04 November 2024 | 0
Additions | 750,451
As at 30 November 2025 | 750,451

The director does not believe there has been a significant change in the valuation since the date of purchase and up until the year end of 30 November 2025.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 30.11.2025
| £
Historic cost | 750,451

#### 4. Creditors: amounts falling due within one year

| 30.11.2025
| £
Amounts owed to related parties | 10,587
Other creditors | 408,656
| 419,243

Amounts owed to related parties are interest free and repayable on demand.
Other creditors include a director's loan balance of £403,826, this is interest free and repayable on demand.

#### 5. Creditors: amounts falling due after more than one year

| 30.11.2025
| £
Bank loans (secured) | 350,050

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 30.11.2025
| £
Bank loans (secured) | 350,050

The loan from Paragon Bank PLC is secured by a fixed charge over the property at 48 Dawes Avenue, Hornchurch, RM12 6AJ together with a floating charge over all assets and undertaking of the company.

#### 6. Related party transactions

Included in other creditors is £403,826 owed to the director, this is interest free and repayable on demand.
Included within creditors: amounts owed to related parties is an amount of £10,587 due to AJ Law Limited, a company under common control.