FJG PROPERTY HOLDINGS LTD - Filleted accounts

Registered number

13100983

FJG PROPERTY HOLDINGS LTD

Filleted Accounts

31 December 2025

FJG PROPERTY HOLDINGS LTD
Registered number:		13100983
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		781,105			418,605

Current assets
Debtors	4	-			12,014
Cash at bank and in hand		12,446			18,553
		12,446			30,567

Creditors: amounts falling due within one year	5	(357,929)			(4,691)

Net current (liabilities)/assets			(345,483)			25,876

Total assets less current liabilities			435,622			444,481

Creditors: amounts falling due after more than one year	6		(428,170)			(428,170)



Net assets			7,452			16,311

Capital and reserves
Called up share capital			100			100
Profit and loss account			7,352			16,211

Shareholder's funds			7,452			16,311

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




James R Groom
Director
Approved by the board on 20 May 2026

FJG PROPERTY HOLDINGS LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Investments

Other
investments
£
	Cost
	At 1 January 2025				418,605
	Additions				362,500

	At 31 December 2025				781,105


4	Debtors		2025		2024
£				£

	Trade debtors		-		(442)
	Other debtors		-		12,456
			-		12,014


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		-		2,036
	Other creditors		357,929		2,655
			357,929		4,691


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		428,170		428,170


7	Related party transactions

	The company has a loan of £428,170 (2024: £428,170) from JG Financial Consultancy Ltd (a company which is controlled by the director). Other Creditors include a loan owing to the director of £354,348 (2024:£nil).


8	Controlling party

	The controlling interest held by the director solely.


9	Other information

	FJG PROPERTY HOLDINGS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Hamilton House
	4A The Avenue
	London
	England
	E4 9LD