Company No: 00856081 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Denzil Fernandez
	Peter Ferrari

SECRETARY

Denzil Fernandez

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

00856081 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investment property	4	6,638,250		6,635,190
Investments	5	612,193		702,832
		7,250,443		7,338,022
Current assets
Debtors	6	92,291		56,873
Investments	7	1,808,743		3,274,139
Cash at bank and in hand		1,346,214		170,144
		3,247,248		3,501,156
Creditors: amounts falling due within one year	8	( 221,103)		( 423,473)
Net current assets		3,026,145		3,077,683
Total assets less current liabilities		10,276,588		10,415,705
Provision for liabilities		( 1,511,592)		( 1,503,800)
Net assets		8,764,996		8,911,905
Capital and reserves
Called-up share capital		254,759		254,759
Share premium account		59,516		59,516
Capital redemption reserve		119,273		119,273
Profit and loss account		8,331,448		8,478,357
Total shareholders' funds		8,764,996		8,911,905

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of N J A Limited (registered number: 00856081) were approved and authorised for issue by the Board of Directors on 03 September 2026. They were signed on its behalf by:

Denzil Fernandez Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

N J A Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Within Turnover is rental income from investment properties. This represents rental income receivable during the year, exclusive of value added tax. Income is recognised evenly over the terms of the lease.

Dividend income

Dividends are recognised in the period in which the company becomes entitled to the dividend.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property, at rates calculated to write off the cost, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Current asset investments

Current asset investments are stated at carrying value of £1,808,743 (2024: £3,274,139). Investments are classified as current assets as they are expected to be realised within twelve months of the balance sheet date.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	109,936		109,936
At 31 December 2025	109,936		109,936
Accumulated depreciation
At 01 January 2025	109,936		109,936
At 31 December 2025	109,936		109,936
Net book value
At 31 December 2025	0		0
At 31 December 2024	0		0

4. Investment property

	Investment property
	£
Valuation
As at 01 January 2025	6,635,190
Additions	3,060
As at 31 December 2025	6,638,250

5. Fixed asset investments

	Listed investments		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 January 2025	702,832		259,708		962,540
Additions	21,234		0		21,234
Disposals	( 143,040)		0		( 143,040)
Movement in fair value	31,167		0		31,167
At 31 December 2025	612,193		259,708		871,901
Provisions for impairment
At 01 January 2025	0		259,708		259,708
At 31 December 2025	0		259,708		259,708
Carrying value at 31 December 2025	612,193		0		612,193
Carrying value at 31 December 2024	702,832		0		702,832

The fair value of listed investments was determined with reference to the quoted market price at the reporting date.

6. Debtors

	2025		2024
	£		£
Trade debtors	82,239		0
Prepayments and accrued income	10,052		52,449
Other debtors	0		4,424
	92,291		56,873

7. Current asset investments

	2025		2024
	£		£
Term deposit accounts	0		3,274,139
Term deposit accounts	1,808,743		0
	1,808,743		3,274,139

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,239		17,928
Amounts owed to directors (note 9)	16,045		210,320
Accruals and deferred income	71,126		8,502
Taxation and social security	8,231		51,432
Other creditors	124,462		135,291
	221,103		423,473

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amount due to directors at start of period	210,320		178,565
Amounts advanced	10,725		226,755
Amounts repaid	(205,000)		(195,000)
Amount due to directors at end of period	16,045		210,320

The loan is repayable on demand and no interest is charged.