REGISTERED NUMBER: 07154280 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

NLJ HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Luckett

L M Luckett

REGISTERED OFFICE:

The Cast Iron Radiator Centre

241 Torrington Avenue

Coventry

CV4 9AP

REGISTERED NUMBER:

07154280 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

4

1,433,408

1,461,956

Investments

5

6,758,793

6,134,222

Investment property

6

3,675,873

3,675,873

11,868,074

11,272,051

CURRENT ASSETS

Debtors

7

418,769

1,251

Cash at bank

1,436,175

192,968

1,854,944

194,219

CREDITORS

Amounts falling due within one year

8

440,740

380,419

NET CURRENT ASSETS/(LIABILITIES)

1,414,204

(186,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,282,278

11,085,851

PROVISIONS FOR LIABILITIES

272,843

119,083

NET ASSETS

13,009,435

10,966,768

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

926,054

464,865

Retained earnings

12,083,281

10,501,803

SHAREHOLDERS' FUNDS

13,009,435

10,966,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 17 September 2026 and were signed on its behalf by:

J W Luckett - Director

1.	STATUTORY INFORMATION

NLJ Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about NLJ Holdings Limited 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.

Freehold property

-

2% on cost

Fixtures and fittings

-

15% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Interests in joint ventures are stated at cost, adjusted for the actual performance of the joint venture, using the equity method of accounting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 July 2025

1,644,593

25,000

1,669,593

Additions

-

9,250

9,250

At 30 June 2026

1,644,593

34,250

1,678,843

DEPRECIATION

At 1 July 2025

186,387

21,250

207,637

Charge for year

32,892

4,906

37,798

At 30 June 2026

219,279

26,156

245,435

NET BOOK VALUE

At 30 June 2026

1,425,314

8,094

1,433,408

At 30 June 2025

1,458,206

3,750

1,461,956

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 July 2025

2

6,134,220

6,134,222

Additions

-

1,017,445

1,017,445

Disposals

-

(1,007,823

)

(1,007,823

)

Revaluations

-

614,949

614,949

At 30 June 2026

2

6,758,791

6,758,793

NET BOOK VALUE

At 30 June 2026

2

6,758,791

6,758,793

At 30 June 2025

2

6,134,220

6,134,222

Cost or valuation at 30 June 2026 is represented by:

Shares in

Interest

group

in joint

Other

undertakings

venture

investments

Totals

£

£

£

£

Valuation in 2019

2

1,000,000

(263,701

)

736,301

Valuation in 2020

-

117,520

78,960

196,480

Valuation in 2021

-

(717,520

)

253,603

(463,917

)

Valuation in 2022

-

(400,000

)

(97,765

)

(497,765

)

Valuation in 2023

-

-

271,124

271,124

Valuation in 2024

-

-

206,199

206,199

Valuation in 2025

-

-

(45,346

)

(45,346

)

Valuation in 2026

-

-

614,950

614,950

Cost

-

-

5,740,767

5,740,767

2

-

6,758,791

6,758,793

Joint venture

The company holds a 50% interest in Aspects (Earlsdon) Limited. The nature of the business is that of investment property. The initial investment is stated at historic cost and the financial results are consolidated in these accounts using the equity method of accounting.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

and 30 June 2026

3,675,873

NET BOOK VALUE

At 30 June 2026

3,675,873

At 30 June 2025

3,675,873

Fair value at 30 June 2026 is represented by:

£

Valuation in 2017

180,873

Cost

3,495,000

3,675,873

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

3,495,000

3,495,000

The directors revalued these properties at 30 June 2026 at their present market value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

418,769

1,251

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

420,744

338,584

Other creditors

19,996

41,835

440,740

380,419

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

£

J W Luckett

Balance outstanding at start of year

(40,262

)

(62,590

)

Amounts advanced

161,722

100,328

Amounts repaid

(100,000

)

(78,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,460

(40,262

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N Orton-Luckett.