2025-01-01 2025-12-31 false Capium Accounts Production 1.1 10404328 2025-01-01 2025-12-31 10404328 bus:FullAccounts 2025-01-01 2025-12-31 10404328 bus:FRS102 2025-01-01 2025-12-31 10404328 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10404328 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10404328 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10404328 2025-01-01 2025-12-31 10404328 2025-12-31 10404328 bus:RegisteredOffice 2025-01-01 2025-12-31 10404328 core:WithinOneYear 2025-12-31 10404328 core:AfterOneYear 2025-12-31 10404328 1 2025-01-01 2025-12-31 10404328 bus:Director1 2025-01-01 2025-12-31 10404328 bus:Director1 2025-12-31 10404328 bus:Director1 2023-10-01 2024-12-31 10404328 bus:Director2 2025-01-01 2025-12-31 10404328 bus:Director2 2025-12-31 10404328 bus:Director2 2023-10-01 2024-12-31 10404328 2023-10-01 10404328 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 10404328 2023-10-01 2024-12-31 10404328 2024-12-31 10404328 core:WithinOneYear 2024-12-31 10404328 core:AfterOneYear 2024-12-31 10404328 bus:EntityAccountantsOrAuditors 2023-10-01 2024-12-31 10404328 core:FurnitureFittings 2025-01-01 2025-12-31 10404328 core:FurnitureFittings 2025-12-31 10404328 core:FurnitureFittings 2024-12-31 10404328 core:ComputerEquipment 2025-01-01 2025-12-31 10404328 core:ComputerEquipment 2025-12-31 10404328 core:ComputerEquipment 2024-12-31 10404328 core:InvestmentProperties 2025-01-01 2025-12-31 10404328 core:InvestmentProperties 2025-12-31 10404328 core:InvestmentProperties 2024-12-31 10404328 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 10404328 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 10404328 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 10404328 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 10404328 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 10404328 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 10404328 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 10404328 core:Non-currentFinancialInstruments 2025-12-31 10404328 core:Non-currentFinancialInstruments 2024-12-31 10404328 core:ShareCapital 2025-12-31 10404328 core:ShareCapital 2024-12-31 10404328 core:RetainedEarningsAccumulatedLosses 2025-12-31 10404328 core:RetainedEarningsAccumulatedLosses 2024-12-31 10404328 dpl:Item1 2025-01-01 10404328 dpl:Item1 2025-12-31 10404328 dpl:Item1 2023-10-01 10404328 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
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
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
1
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
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
 
 		 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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
4
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.
5