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Registered number: 15439535 FSJ INDUSTRIES LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FSJ INDUSTRIES LIMITED REGISTERED NUMBER: 15439535 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,787,894 |  | 2,787,894
|  |  | 2,787,894 |  | 2,787,894
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 2,169 |  | - |
|  | 2,169 |  | - |
Creditors: amounts falling due within one year | 6 | (1,210,116) |  | (644,037) |
Net current liabilities |  |  | (1,207,947) |  | (644,037)
Total assets less current liabilities |  |  | 1,579,947 |  | 2,143,857
Creditors: amounts falling due after more than one year | 7 |  | - |  | (1,626,964)
Net assets |  |  | 1,579,947 |  | 516,893
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,862,924 |  | 600,000
Other reserves | 10 |  | - |  | 41,496
Profit and loss account | 10 |  | (282,977) |  | (124,603)
|  |  | 1,579,947 |  | 516,893
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2026.
M F Savage Jr.
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
FSJ INDUSTRIES LIMITED REGISTERED NUMBER: 15439535 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
FSJ INDUSTRIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
FSJ Industries Limited ("the Company") is a private company, limited by shares, registered in England and Wales, registration number 15439535. The registered office is Unit 7 Bourne Court, Southend Road, Woodford Green, England, IG8 8HD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
FSJ INDUSTRIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,787,894
| At 31 December 2025 | 2,787,894
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,169 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 664,496 | 401,296
| Other creditors | 408,460 | 121,781
| Accruals and deferred income | 137,160 | 120,960
|  | 1,210,116 | 644,037
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loan notes | - | 1,218,504
| Other creditors | - | 408,460
|  | - | 1,626,964
Page 4
FSJ INDUSTRIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Loan notes | - | 1,218,504
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 18,591 (2024 - 5,991) Ordinary A shares of £1.00 each | 18,591 | 5,991
|  | 3,811 (2024 - 887) Ordinary B shares of £1.00 each | 3,811 | 887
|  | 1,840,522 (2024 - 593,122) Preference shares of £1.00 each | 1,840,522 | 593,122
|  |  | 1,862,924 | 600,000
On incorporation, 1 Ordinary share was issued for £1, on 14 March 2024 this Ordinary share was re-designated to be 1 Ordinary A share of £1. On 14 March 2024, a further 5,990 Ordinary A shares, 887 Ordinary B shares and 593,122 Preference shares were issued. On 16 May 2025, a further 2,924 Ordinary B shares were issued. On 31 December 2025, £1,260,000 of convertible loan notes were converted into a further 12,600 Ordinary A shares and 1,247,400 preference shares.
10. | Reserves
Other reserves Other reserves represent the equity component of the convertible loan notes. During the year the loan notes were converted and the equity component within other reserves was transferred to share capital.
11. | Related party transactions
| During the year, interest was charged of £151,200 was charged on convertible loan notes of £1,260,000 owing to a director. During the year, these loan notes were converted into equity share capital. Transactions with group companies are not disclosed by virtue of exemption claimed under FRS102 33.1A.
Page 5
FSJ INDUSTRIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 29 July 2026 by Stuart Moon (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
Page 6