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Registration number: 07515465

CDCJ Investments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

CDCJ Investments Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 9

CDCJ Investments Ltd

Company Information

Directors: | J C Andrews D R Stacey C J Murphy

Registered office: | Savoy House Savoy Circus London W3 7DA

Registered number: | 07515465

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

CDCJ Investments Ltd

(Registration number: 07515465)
Balance Sheet as at 31 December 2025

| Note | 31.12.25 £ | 31.12.24 £
Fixed assets |  |  |
Tangible assets | 4 | 18,269 | 24,716
Investment property | 5 | 2,800,000 | 2,800,000
|  | 2,818,269 | 2,824,716
Current assets |  |  |
Debtors | 6 | 10,819 | 25,609
Cash at bank and in hand |  | 84,272 | 110,849
|  | 95,091 | 136,458
Creditors: Amounts falling due within one year | 7 | (636,320) | (668,706)
Net current liabilities |  | (541,229) | (532,248)
Total assets less current liabilities |  | 2,277,040 | 2,292,468
Creditors: Amounts falling due after more than one year | 7 | (1,076,048) | (1,091,828)
Provisions for liabilities |  | (272,801) | (272,801)
Net assets |  | 928,191 | 927,839
Capital and reserves |  |  |
Called up share capital |  | 1,200 | 1,200
Revaluation reserve |  | 981,347 | 981,347
Retained earning |  | (54,356) | (54,708)
Shareholders' funds |  | 928,191 | 927,839

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

CDCJ Investments Ltd

(Registration number: 07515465)
Balance Sheet as at 31 December 2025 (continued)

Approved and authorised by the Board on 22 July 2026

......................................... C J Murphy Director

CDCJ Investments Ltd

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital £ | Revaluation reserve £ | Retained earning £ | Total £
At 1 January 2024 | 1,200 | 981,347 | 145 | 982,692
Changes in equity | - | - | - | -
Loss for the year | - | - | (54,853) | (54,853)
At 31 December 2024 | 1,200 | 981,347 | (54,708) | 927,839

| Share capital £ | Revaluation reserve £ | Retained earning £ | Total £
At 1 January 2025 | 1,200 | 981,347 | (54,708) | 927,839
Profit for the year | - | - | 352 | 352
At 31 December 2025 | 1,200 | 981,347 | (54,356) | 928,191

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1. | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 22 July 2026.

2. | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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.

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & fittings | 25% straight line basis

3. | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4. | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 January 2025 | 31,200 | 38,432 | 69,632
Additions | - | 528 | 528
At 31 December 2025 | 31,200 | 38,960 | 70,160
Depreciation
At 1 January 2025 | 17,787 | 27,129 | 44,916
Charge for the year | 2,772 | 4,203 | 6,975
At 31 December 2025 | 20,559 | 31,332 | 51,891
Carrying amount
At 31 December 2025 | 10,641 | 7,628 | 18,269
At 31 December 2024 | 13,413 | 11,303 | 24,716

Included within the net book value of land and buildings above is £10,641 (2024 - £13,413) in respect of short leasehold land and buildings.

5. | Investment properties

| 31.12.25 £
FAIR VALUE |
At 1 January 2021 and 31 December 2021 | 2,800,000
NET BOOK VALUE |
At 31 December 2021 | 2,800,000
At 31 December 2022 | 2,800,000

The properties were valued at the year-end on an open market basis by the director.
Fair value adjustment at the year end is represented by investment property cost of £1,545,854 plus revaluation surplus of £1,254,146 giving a total £2,800,000.

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6. | Debtors

Current | 31.12.25 £ | 31.12.24 £
Trade debtors | 9,642 | 24,978
Prepayments | 1,177 | 631
| 10,819 | 25,609

7. | Creditors

Creditors: amounts falling due within one year

| Note | 31.12.25 £ | 31.12.24 £
Due within one year |  |  |
Loans and borrowings | 8 | 274,720 | 274,720
Trade creditors |  | 174 | 12,091
Taxation and social security |  | 27,566 | 29,148
Other creditors |  | 333,860 | 352,747
|  | 636,320 | 668,706

Included within other creditors are interest free shareholder loans with no repayment date.

Creditors: amounts falling due after more than one year

| Note | 31.12.25 £ | 31.12.24 £
Due after one year |  |  |
Loans and borrowings | 8 | 1,076,048 | 1,091,828

Loans and borrowings are secured by way of first charges on the investment properties.

8. | Loans and borrowings

| 31.12.25 £ | 31.12.24 £
Non-current loans and borrowings
Bank borrowings | 1,076,048 | 1,091,828

CDCJ Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Loans and borrowings (continued)

| 31.12.25 £ | 31.12.24 £
Current loans and borrowings
Bank borrowings | 274,720 | 274,720