REGISTERED NUMBER: 13678756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BDJ HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Mr D S Punia

Mrs J Punia

REGISTERED OFFICE:

1st Floor

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

REGISTERED NUMBER:

13678756 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

FIXED ASSETS

Investment property

4

302,479

171,078

CURRENT ASSETS

Cash at bank

7,332

15,594

CREDITORS

Amounts falling due within one year

5

317,188

191,869

NET CURRENT LIABILITIES

(309,856

)

(176,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,377

)

(5,197

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(7,477

)

(5,297

)

(7,377

)

(5,197

)

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:

Mrs J Punia - Director

1.	STATUTORY INFORMATION

BDJ Homes Limited 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 £.

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 carried at fair value determined by the Directors. The valuation of the properties are determined in accordance with the director's knowledge of the investment property and the cost incurred to the balance sheet date. No depreciation is provided. Changes in fair value are recognised in the profit and loss.

TAXATION

Taxation for the year comprises current 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 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.

CASH AND CASH EQUIVALENTS

Cash and short-term deposits included in the Balance Sheet comprise cash in hand and short-term deposits with an original maturity of three months or less.

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

171,078

Additions

131,401

At 31 October 2025

302,479

NET BOOK VALUE

At 31 October 2025

302,479

At 31 October 2024

171,078

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

171,934

141,934

Directors' current accounts

143,578

48,578

Accrued expenses

1,676

1,357

317,188

191,869

6.	RELATED PARTY DISCLOSURES

During the year, associated companies gave loans totalling £171,934 to the company. At the year end, the outstanding balance due to the associated companies was £171,934. The balance is unsecured and free from interest.

The balance due to the directors brought forward from the prior year was £48,578. During the year, the directors advanced a further £95,000 to the company, resulting in a closing balance of £143,578. The loan is repayable on demand and interest-free.

7.	GOING CONCERN

Whilst the company has negative reserves at the year end the directors continue to support the business and have no cause to believe the entity is not a going concern. The accounts have been prepared on a going concern basis.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BDJ Homes Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BDJ Homes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BDJ Homes Limited and state those matters that we have agreed to state to the Board of Directors of BDJ Homes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BDJ Homes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BDJ Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BDJ Homes Limited. You consider that BDJ Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BDJ Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

Date: .............................................