REGISTERED NUMBER: 08270603 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

LJN Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

LJ Nicholson

SECRETARY:

REGISTERED OFFICE:

Isemongers Farm

Peaslake Road

Ewhurst

Surrey

GU6 7NR

REGISTERED NUMBER:

08270603 (England and Wales)

ACCOUNTANTS:

Bernard Brace FCCA

52 Smithbrook Kilns

Cranleigh

Surrey

GU6 8JJ

FIXED ASSETS

Tangible assets

4

487,188

577,784

Investments

5

165,001

-

652,189

577,784

CURRENT ASSETS

Debtors

6

1,087,633

984,494

Cash at bank and in hand

1,685,847

1,676,961

2,773,480

2,661,455

CREDITORS

Amounts falling due within one year

7

432,982

455,453

NET CURRENT ASSETS

2,340,498

2,206,002

TOTAL ASSETS LESS CURRENT LIABILITIES

2,992,687

2,783,786

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

9

2,992,487

2,783,586

SHAREHOLDERS' FUNDS

2,992,687

2,783,786

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

LJ Nicholson - Director

1.	STATUTORY INFORMATION

LJN 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 November 2024

10,000

1,105,223

12,704

Additions

-

42,256

-

Disposals

-

(6,442

)

-

At 31 October 2025

10,000

1,141,037

12,704

DEPRECIATION

At 1 November 2024

-

698,075

10,514

Charge for year

-

89,353

329

Eliminated on disposal

-

(3,804

)

-

At 31 October 2025

-

783,624

10,843

NET BOOK VALUE

At 31 October 2025

10,000

357,413

1,861

At 31 October 2024

10,000

407,148

2,190

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

334,607

3,036

1,465,570

Additions

-

-

42,256

Disposals

(11,000

)

-

(17,442

)

At 31 October 2025

323,607

3,036

1,490,384

DEPRECIATION

At 1 November 2024

177,360

1,837

887,786

Charge for year

39,106

600

129,388

Eliminated on disposal

(10,174

)

-

(13,978

)

At 31 October 2025

206,292

2,437

1,003,196

NET BOOK VALUE

At 31 October 2025

117,315

599

487,188

At 31 October 2024

157,247

1,199

577,784

5.	FIXED ASSET INVESTMENTS

Other

loans

£

New in year

165,001

At 31 October 2025

165,001

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

99,611

231,721

Amounts owed by associates

979,828

744,598

Other debtors

8,194

8,175

1,087,633

984,494

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Payments on account

3,621

2,475

Trade creditors

12,705

66,095

Taxation and social security

142,878

215,720

Other creditors

273,778

171,163

432,982

455,453

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary "B" Shares

£1

100

100

200

200

9.

RESERVES

Retained

earnings

£

At 1 November 2024

2,783,586

Profit for the year

208,901

At 31 October 2025

2,992,487