AJB Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11888099

AJB INVESTMENTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

AJB INVESTMENTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

AJB INVESTMENTS LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	A J Burley

Registered office	Tower House
	Lucy Tower Street
	Lincoln
	United Kingdom
	LN1 1XW

Accountants	Streets LLP
	Chartered accountants
	Tower House
	Lucy Tower Street
	Lincoln
	Lincolnshire
	LN1 1XW

AJB INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4		608,509	608,509

Current assets

Debtors	5	95	597
Cash at bank and in hand		9,399	1,991
		--------	--------
		9,494	2,588

Creditors: amounts falling due within one year	6	355,484		189,456
		-----------		-----------
Net current liabilities			345,990	186,868
			-----------	-----------
Total assets less current liabilities			262,519	421,641

Creditors: amounts falling due after more than one year	7		219,710	387,708

Provisions

Taxation including deferred tax	8,095	6,447
	-----------	-----------
Net assets	34,714	27,486
	-----------	-----------

AJB INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	34,713	27,485
	---------	---------
Shareholders funds	34,714	27,486
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

A J Burley
Director

Company registration number: 11888099

AJB INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Tower House, Lucy Tower Street, Lincoln, LN1 1XW, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

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 the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are recognised at fair value, with any subsequent changes to fair value recognised in profit or loss.

4. Tangible assets

	Land and buildings
	£
Cost
At 1 April 2025 and 31 March 2026	608,509
	-----------
Depreciation
At 1 April 2025 and 31 March 2026	–
	-----------
Carrying amount
At 31 March 2026	608,509
	-----------
At 31 March 2025	608,509
	-----------

5. Debtors

	2026	2025
	£	£
Other debtors	95	597
	-----	-----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	302	166
Other creditors	355,182	189,290
	-----------	-----------
	355,484	189,456
	-----------	-----------

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	219,710	387,708
	-----------	-----------

Bank loans due in over one year totalling £219,710 (2025: £387,708) are secured on the property portfolio.

8. Related party transactions

During the year, rent of £15,000 was received from Burley & Elsom Ltd, number 09134728, a company under common control. Included within other creditors at the year end is a balance of £174,000 (2025: £139,500) owed to the company from Burley & Elsom Ltd. No other related party transactions subsisted during the year, such as are required to be disclosed under FRS102 (Section 1A).

9. Controlling party

The company was under the control of the director throughout the current and previous year.