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