A & J ACCOMMODATION LTD


Directors	Alfredo Palazzeschi
	Jake Wang


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


Registered Number	13730816 (England and Wales)

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.

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.

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:

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.

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.

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.