TIJA Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10273964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

TIJA HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Chandler

Mrs P Chandler

SECRETARY:

Mrs P Chandler

REGISTERED OFFICE:

Wyld Court

Hawkchurch

Axminster

Devon

EX13 5TZ

REGISTERED NUMBER:

10273964 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,808,749

1,811,089

Investments

5

6,770,417

5,772,690

Investment property

6

776,183

9,355,349

8,359,962

CURRENT ASSETS

Debtors

7

164,358

125,720

Investments

8

152,319

-

Cash at bank

432,767

808,992

749,444

934,712

CREDITORS

Amounts falling due within one year

9

8,989

8,677

NET CURRENT ASSETS

740,455

926,035

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,095,804

9,285,997

PROVISIONS FOR LIABILITIES

325,192

109,268

NET ASSETS

9,770,612

9,176,729

CAPITAL AND RESERVES

Called up share capital

10

8,000,000

Retained earnings

1,770,612

1,176,729

SHAREHOLDERS' FUNDS

9,770,612

9,176,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th August 2026 and were signed on its behalf by:

E Chandler - Director

1.	STATUTORY INFORMATION

TIJA Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about TIJA Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

nil

Plant and machinery etc

-

4% on cost

No depreciation is charged on freehold land and property as in the opinion of the directors any depreciation charge would be immaterial. The directors undertake an annual review of the freehold land and any permanent impairment is recognised.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

FRS 102 requires investments to be stated at fair value except where the fair value cannot be measured reliably. In the director's opinion the fair value of the investments held in private companies cannot be measured reliably and therefore have been stated in the accounts at cost less impairment. Listed investments are held at fair value which equates to market value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st January 2025

and 31st December 2025

1,755,765

58,489

1,814,254

DEPRECIATION

At 1st January 2025

-

3,165

Charge for year

-

2,340

At 31st December 2025

-

5,505

NET BOOK VALUE

At 31st December 2025

1,755,765

52,984

1,808,749

At 31st December 2024

1,755,765

55,324

1,811,089

5.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

Unlisted

undertakings

investments

Totals

£

COST OR VALUATION

At 1st January 2025

800,000

3,183,741

1,788,949

5,772,690

Additions

600,000

708,614

134,471

1,443,085

Disposals

-

(1,139,971

)

-

(1,139,971

)

Share of profit/(loss)

-

(4,914

)

(4,914

)

Revaluations

-

234,594

580,914

815,508

Exchange differences

-

44,019

Return of capital

-

(15,693

)

(15,693

)

Reclassification/transfer

-

(144,307

)

(144,307

)

At 31st December 2025

1,400,000

2,986,978

2,383,439

6,770,417

NET BOOK VALUE

At 31st December 2025

1,400,000

2,986,978

2,383,439

6,770,417

At 31st December 2024

800,000

3,183,741

1,788,949

5,772,690

The book cost of listed and unlisted investments before revaluation to fair value at the year ended 31 December 2025 was £5,352,636 (2024: £5,320,814).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

776,183

NET BOOK VALUE

At 31st December 2025

776,183

At 31st December 2024

776,183

The directors have considered the valuation of the investment property and consider it to be an accurate valuation as at the balance sheet date and no further revaluation is considered necessary.

Fair value at 31st December 2025 is represented by:

£

Valuation in 2024

(519,969

)

Cost

1,296,152

776,183

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

Amounts owed by group undertakings

10,000

20,054

Other debtors

154,358

105,666

164,358

125,720

8.	CURRENT ASSET INVESTMENTS

2025

2024

as restated

£

Unlisted investments

152,319

-

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

Taxation and social security

(718

)

(718

)

Other creditors

9,707

9,395

8,989

8,677

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

8,000,000

Ordinary

£1

8,000,000

11.	RELATED PARTY DISCLOSURES

Included within other creditors is an amount owed to the directors of £2,053 (2024: £1,741).