REGISTERED NUMBER: 10407812 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

FJ Invest Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A F Watson

Mrs A Watson

REGISTERED OFFICE:

Greenfields

Old Hall Lane

Hargrave

Chester

CH3 7RT

REGISTERED NUMBER:

10407812 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Investment property

4

1,309,134

1,131,101

CURRENT ASSETS

Debtors

5

-

1,932

Cash at bank

721,963

680,911

721,963

682,843

CREDITORS

Amounts falling due within one year

6

86,700

54,974

NET CURRENT ASSETS

635,263

627,869

TOTAL ASSETS LESS CURRENT LIABILITIES

1,944,397

1,758,970

CREDITORS

Amounts falling due after more than one year

7

1,905,383

1,727,742

NET ASSETS

39,014

31,228

CAPITAL AND RESERVES

Called up share capital

9

2

2

Share premium

2

2

Retained earnings

39,010

31,224

SHAREHOLDERS' FUNDS

39,014

31,228

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 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 Income Statement has not been delivered.

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

A F Watson - Director

Mrs A Watson - Director

1.	STATUTORY INFORMATION

FJ Invest 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,131,101

Additions

285,277

Disposals

(107,244

)

At 31 October 2025

1,309,134

NET BOOK VALUE

At 31 October 2025

1,309,134

At 31 October 2024

1,131,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

1,932

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

40,000

5,459

Tax

2,386

2,811

Other creditors

2,768

2,768

Directors' current accounts

32,659

32,659

Accruals and deferred income

8,887

11,277

86,700

54,974

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

5,658

Other loans - 2-5 years

-

18,246

Other loans more 5yrs instal

50,050

95,169

Directors' loan accounts

1,855,333

1,608,669

1,905,383

1,727,742

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

50,050

95,169

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

90,050

124,532

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	ULTIMATE CONTROLLING PARTY

The directors are deemed to control the company by virtue of their shareholdings.