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A & J ACCOMMODATION LTD

Registered Number
13730816
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

A & J ACCOMMODATION LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Alfredo Palazzeschi
| Jake Wang

Registered Address | S1 Works 57, 57 Chippinghouse Road
| Sheffield
| S8 0ZF

Registered Number | 13730816 (England and Wales)

A & J ACCOMMODATION LTD
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,932 |  |  |  | 6,576
Investment property | 4 |  |  | 572,258 |  |  |  | 572,258
|  |  |  | 577,190 |  |  |  | 578,834
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 4,290 |  |  |  | 3,756 |  |
Cash at bank and on hand |  | 11,018 |  |  |  | 11,319 |  |
|  | 15,308 |  |  |  | 15,075 |  |
Creditors amounts falling due within one year | 6 | (123,001) |  |  |  | (118,721) |  |
Net current assets (liabilities) |  |  |  | (107,693) |  |  |  | (103,646)
Total assets less current liabilities |  |  |  | 469,497 |  |  |  | 475,188
Creditors amounts falling due after one year | 7 |  |  | (439,300) |  |  |  | (432,144)
Provisions for liabilities | 8 |  |  | (15,240) |  |  |  | (15,240)
Net assets |  |  |  | 14,957 |  |  |  | 27,804
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 14,955 |  |  |  | 27,802
Shareholders' funds |  |  |  | 14,957 |  |  |  | 27,804

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2026, and are signed on its behalf by:
Jake Wang Director Registered Company No. 13730816

A & J ACCOMMODATION LTD
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investment property
--- | ---
| Investment properties are accounted for under FRS 102, Section 16 Investment Property. Investment properties are remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuations on a freehold basis.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 332 |  | 8,622 |  | 1,199 |  | 10,153
| At 30 November 25 | 332 |  | 8,622 |  | 1,199 |  | 10,153
| Depreciation and impairment
| At 01 December 24 | 192 |  | 3,086 |  | 299 |  | 3,577
| Charge for year | 35 |  | 1,384 |  | 225 |  | 1,644
| At 30 November 25 | 227 |  | 4,470 |  | 524 |  | 5,221
| Net book value
| At 30 November 25 | 105 |  | 4,152 |  | 675 |  | 4,932
| At 30 November 24 | 140 |  | 5,536 |  | 900 |  | 6,576

4. | Investment property
--- | ---
| Investment property of £572,258 (2024: £572,258) includes cost of £492,049 (2024: £492,049) and revaluations of £80,209 (2024: £80,209)

|  | £
| Fair value at 01 December 24 | 572,258
| At 30 November 25 | 572,258

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,700 |  | 2,300
| Prepayments and accrued income | 1,590 |  | 1,456
| Total | 4,290 |  | 3,756

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 7,194 |  | 5,815
| Amounts owed to related parties | 113,107 |  | 109,225
| Other creditors | 2,700 |  | 2,300
| Accrued liabilities and deferred income | - |  | 1,381
| Total | 123,001 |  | 118,721

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 439,300 |  | 432,144
| Total | 439,300 |  | 432,144

| Bank borrowings and overdrafts represent loans secured against investment properties.

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 15,240 |  | 15,240
| Total | 15,240 |  | 15,240

9. | Share capital
--- | ---
| Share capital represents allotted called up and fully paid shares of £1 each

10. | Related party transactions
--- | ---
| The company was involved in various related party transactions during the year as described below: As at 30 November 2025 the company owed £13,750 to Bridgnect Co., Limited (2024: £13,750), a company in which Jake Wang is also a director. The directors have advanced and been advanced monies by the company during the year. The balance for Jake Wang and Alfredo Palazzeschi as at 30 November 2025 is £26,732 (2024: £29,162) and £72,625 (2024: £66,314) respectively.