Company Registration No. 15346764 (England and Wales)
DJR Enterprises Ltd
Unaudited accounts
for the year ended 31 December 2025
DJR Enterprises Ltd
Unaudited accounts
Contents
DJR Enterprises Ltd
Company Information
for the year ended 31 December 2025
Company Number
15346764 (England and Wales)
Registered Office
Unit 6 The Courtyard
Milton Road
Aylesbury
HP21 7LZ
England
Accountants
Infinity Accountants
27 Coniston Gardens
Pinner
Middlesex
HA5 2JN
DJR Enterprises Ltd
Statement of financial position
as at 31 December 2025
Investment property
910,484
-
Cash at bank and in hand
10,475
100
Creditors: amounts falling due within one year
(568,191)
-
Net current (liabilities)/assets
(557,716)
100
Total assets less current liabilities
352,768
100
Creditors: amounts falling due after more than one year
(390,515)
-
Net (liabilities)/assets
(37,747)
100
Called up share capital
100
100
Profit and loss account
(37,847)
-
Shareholders' funds
(37,747)
100
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2026 and were signed on its behalf by
J S Raja
Director
Company Registration No. 15346764
DJR Enterprises Ltd
Notes to the Accounts
for the year ended 31 December 2025
DJR Enterprises Ltd is a private company, limited by shares, registered in England and Wales, registration number 15346764. The registered office is Unit 6 The Courtyard, Milton Road, Aylesbury, HP21 7LZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property, leasehold or freehold, is initially recorded at cost, which includes purchase price and directly attributable
expenditure.
In accordance with FRS102, investment property whose fair value can be measures reliably without undue cost or efforts are
measured at fair value at each reporting date and any changes in fair value are recognised in profit and loss account. Deferred
taxation is provided on these gains at the rate expected to apply when the property is sold.
As at the balance sheet date the company's current liabilities exceeded its current assets. The director, however, considers that the company has sufficient support from its creditors. The director has provided loans to the company and has confirmed that he will not recall the loan for repayment until the company is in position to do so. Therefore, the accounts are prepared on a going concern basis.
At 31 December 2025
910,484
During the year, the Company acquired a freehold property for the purpose of generating rental income. Following acquisition, the Company commenced an extensive programme of improvement and refurbishment works to convert the property into a House in Multiple Occupation (HMO).
Expenditure directly attributable to the acquisition, refurbishment and conversion of the property, which enhances the property's value and prepares it for its intended use, has been capitalised as part of the carrying amount of the investment property. Such expenditure includes construction, renovation and other directly attributable costs incurred prior to the property becoming available for letting.
The property is classified as an investment property as it is held to earn rental income and/or for capital appreciation. At the reporting date, the conversion works were ongoing and the property had not yet been brought into use as an income-generating asset.
DJR Enterprises Ltd
Notes to the Accounts
for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
517,171
-
6
Creditors: amounts falling due after more than one year
2025
2024
The bank loans are secured by first legal charge over the freehold investment property of the Company.
7
Transactions with related parties
Other creditors include short term loan received from G. Lowe Pharma Ltd. As at the balance sheet date the Company owed£50,000 (2024: Nil) to G. Lowe Pharma Ltd.
G. Lowe Pharma Ltd and DJR Enterprises Ltd are related by virtue of having a common director and shareholder.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).