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REGISTERED NUMBER: 03125316 (England and Wales)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BJB CLERKENWELL LIMITED
BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BJB CLERKENWELL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: F H T Jones
M S McGing
K A Jones





SECRETARY: F H T Jones





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





REGISTERED NUMBER: 03125316 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 1,390 1,191
Investment property 6 3,500,000 3,500,000
3,501,390 3,501,191

CURRENT ASSETS
Debtors 7 383,668 407,574
Cash at bank 50,422 43,271
434,090 450,845
CREDITORS
Amounts falling due within one year 8 254,524 253,501
NET CURRENT ASSETS 179,566 197,344
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,680,956
3,698,535

PROVISIONS FOR LIABILITIES 9 620,957 620,957
NET ASSETS 3,059,999 3,077,578

CAPITAL AND RESERVES
Called up share capital 25,000 25,000
Share premium 1,250 1,250
Capital redemption reserve 20,000 20,000
Fair value reserve 10 2,483,829 2,483,829
Retained earnings 529,920 547,499
SHAREHOLDERS' FUNDS 3,059,999 3,077,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

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BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 10 September 2026 and were signed on its behalf by:





F H T Jones - Director


The notes form part of these financial statements

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BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

BJB Clerkenwell Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on 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.

Financial instruments
Fixed asset investments are measure at fair value, with changes in fair value recognised in profit or loss.

Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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.


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BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024
and 30 September 2025 4,093
DEPRECIATION
At 1 October 2024
and 30 September 2025 4,093
NET BOOK VALUE
At 30 September 2025 -

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 October 2024 1,191
Revaluations 199
At 30 September 2025 1,390
NET BOOK VALUE
At 30 September 2025 1,390
At 30 September 2024 1,191


-5-
BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024
and 30 September 2025 3,500,000
NET BOOK VALUE
At 30 September 2025 3,500,000
At 30 September 2024 3,500,000

Investment properties were valued at fair value on 30 September 2023 by the directors.

7. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 16,693 16,693
Other debtors 287,126 300,729
303,819 317,422

Amounts falling due after more than one year:
Other debtors 79,849 90,152

Aggregate amounts 383,668 407,574

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 176,062 176,062
Taxation and social security 12,172 11,106
Other creditors 66,290 66,333
254,524 253,501

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 620,957 620,957

Deferred
tax
£   
Balance at 1 October 2024 620,957
Balance at 30 September 2025 620,957

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BJB CLERKENWELL LIMITED (REGISTERED NUMBER: 03125316)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


10. RESERVES
Fair
value
reserve
£   
At 1 October 2024
and 30 September 2025 2,483,829

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the directors' current accounts of F H T Jones, K A Jones and M S McGing were overdrawn by £109,689 (2024 - £125,384), £8,513 (2024 - £17,584) and £148,176 (2024 - £145,074) respectively. The balances are unsecured, have no repayment terms and bear interest at the HM Revenue and Customs official rate.

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