FJRI Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11607938

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		5,686,574		4,910,574
Investments	5		100		100

			5,686,674		4,910,674
CURRENT ASSETS
Debtors	6	1,200,164		-
Cash at bank and in hand		1,250,276		1,150,773

		2,450,440		1,150,773
Creditors: Amounts Falling Due Within One Year	7	(1,200 )		(1,140 )

NET CURRENT ASSETS (LIABILITIES)			2,449,240		1,149,633

TOTAL ASSETS LESS CURRENT LIABILITIES			8,135,914		6,060,307

PROVISIONS FOR LIABILITIES
Deferred Taxation			(203,901 )		(203,308 )

NET ASSETS			7,932,013		5,856,999

CAPITAL AND RESERVES
Called up share capital	8		200		200
Fair value reserve			611,704		615,477
Profit and Loss Account			7,320,109		5,241,322

SHAREHOLDERS' FUNDS			7,932,013		5,856,999

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FJRI Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Mr Z Lal

Director

16 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

FJRI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11607938 . The registered office is First Avenue, First Avenue, Centrum One Hundred, Burton-on-Trent, England, DE14 2WE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

2.5. Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

...CONTINUED

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FJRI Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Fixed asset investments - continued

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	4,910,574
Additions	779,180
Fair value adjustments	(3,180 )

As at 31 March 2026	5,686,574

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	4,870,970	4,091,789

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	100

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	40,000	-
Amounts owed by participating interests	1,160,164	-

	1,200,164	-

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FJRI Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,200	1,140

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

9. Related Party Transactions

During the year the company entered into the following transactions with related parties:

Received £40,000 (2025: £Nil) from Platform Childcare Ltd, a 100% subsidiary company. The balance owed a from Platform Childcare Ltd as at 31st March 2026 was £40,000 (2025: £nil).

At 31 March 2026 £1,160,164 (2025: £Nil) was due from Henry David Learning Limited, a company under common control of the director and shareholder Zamir Lal.

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