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Registered Number: 10404328
England and Wales
ETJ BUILDINGS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

ETJ Buildings Limited Contents Page For the year ended 31 December 2025
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

ETJ Buildings Limited Company Information For the year ended 31 December 2025
Directors | Eleazer Jegede Obioma Jegede
Registered Number | 10404328
Registered Office | Fifth Floor, Suite 23 63/66 Hatton Garden London EC1N 8LE
Accountants | Smith & Johnson Limited 7 Bell Yard London WC2A 2JR
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ETJ Buildings Limited Directors' Report For the year ended 31 December 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 December 2025. Principal activities Principal activity of the company during the financial year was of that of letting of own real estate. Directors The directors who served the company throughout the year were as follows:
Eleazer Jegede
Obioma Jegede
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Eleazer Jegede Director
Date approved: 31 July 2026 2

ETJ Buildings Limited Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ETJ Buildings Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ETJ Buildings Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of ETJ Buildings Limited , as a body, in accordance with the terms of our engagement letter dated 01 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of ETJ Buildings Limited and state those matters that we have agreed to state to the Board of Directors of ETJ Buildings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ETJ Buildings Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ETJ Buildings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ETJ Buildings Limited . You consider that ETJ Buildings 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 accounts of ETJ Buildings 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 accounts. .................................................... TJ Smith Smith & Johnson Limited 7 Bell Yard London WC2A 2JR 31 July 2026 3

ETJ Buildings Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 179,721 |  | 179,767
|  | 179,721 |  | 179,767
Current assets |  |  |
Debtors | 4 | 2,289 |  | 0
Cash at bank and in hand |  | 63,287 |  | 12,545
|  | 65,576 |  | 12,545
Creditors: amount falling due within one year | 5 | (158,054) |  | (108,072)
Net current assets |  | (92,478) |  | (95,527)
Total assets less current liabilities |  | 87,243 |  | 84,240
Creditors: amount falling due after more than one year | 6 | (81,825) |  | (87,502)
Net assets |  | 5,418 |  | (3,262)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 5,417 |  | (3,263)
Shareholders' funds |  | 5,418 |  | (3,262)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:
------------------------------- Eleazer Jegede Director
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ETJ Buildings Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information ETJ Buildings Limited is a private company, limited by shares, registered in England and Wales, registration number 10404328, registration address Fifth Floor, Suite 23, 63/66 Hatton Garden, London, EC1N 8LE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance The financial statements have been prepared in accordance with Section 1A of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (as it applies to small entities) and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. The comparative period covers the 15 months from 1 October 2023 to 31 December 2024, following a change in the company's accounting reference date. As a result, the comparative figures are not directly comparable with the current year's 12-month period. Going concern basis The company had net current liabilities of £92,478 at the balance sheet date. The company's ability to continue as a going concern is dependent on the continued financial support of the director. The director has confirmed their intention to continue providing this support for a period of not less than 12 months from the date of approval of these financial statements, and on this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. Turnover Turnover comprises rental income receivable during the year. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. The company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date, calculated at the tax rates expected to apply when the timing differences reverse. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 5 Years Straight Line
Computer Equipment | 5 Years Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 8,375 |  | - |  | 175,000 |  | 183,375
Additions | - |  | 1,916 |  | - |  | 1,916
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 8,375 |  | 1,916 |  | 175,000 |  | 185,291
Depreciation
At 01 January 2025 | 3,608 |  | - |  | - |  | 3,608
Charge for year | 1,675 |  | 287 |  | - |  | 1,962
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 5,283 |  | 287 |  | - |  | 5,570
Net book values
Closing balance as at 31 December 2025 | 3,092 |  | 1,629 |  | 175,000 |  | 179,721
Opening balance as at 01 January 2025 | 4,767 |  | - |  | 175,000 |  | 179,767
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 2,289 |  | 0
| 2,289 |  | 0
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank loans and overdrafts | 4,855 |  | 4,102
Corporation Tax | 1,224 |  | 0
Accrued Expenses | 550 |  | 276
Other Creditors | 37,689 |  | 33,755
Directors' Current Accounts | 113,736 |  | 69,939
| 158,054 |  | 108,072
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank loans and overdrafts | 81,825 |  | 87,502
| 81,825 |  | 87,502
7. | Related Party Transactions During the year, the director's current account increased by £43,797, from £69,939 to £113,736. The balance is interest-free, unsecured, and repayable on demand.
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