MSJ Development Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13075342

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,686,138		13,685,908

			13,686,138		13,685,908
CURRENT ASSETS
Debtors	5	115,937		250,828
Cash at bank and in hand		201,125		153,070

		317,062		403,898
Creditors: Amounts Falling Due Within One Year	6	(406,360 )		(352,806 )

NET CURRENT ASSETS (LIABILITIES)			(89,298 )		51,092

TOTAL ASSETS LESS CURRENT LIABILITIES			13,596,840		13,737,000

Creditors: Amounts Falling Due After More Than One Year	7		(910,014 )		(910,014 )

NET ASSETS			12,686,826		12,826,986

CAPITAL AND RESERVES
Called up share capital	8		100		100
Share premium account			11,999,900		11,999,900
Profit and Loss Account			686,826		826,986

SHAREHOLDERS' FUNDS			12,686,826		12,826,986

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MSJ Development Limited

Balance Sheet (continued)

As At 31 December 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Archer

Director

10 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MSJ Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13075342 . The registered office is 1 St James Court, Whitefriars, Norwich, Norfolk, NR3 1RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nill
Plant & Machinery	15% Reducing Balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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MSJ Development Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2025	13,680,389	7,461	13,687,850
Additions	-	1,245	1,245

As at 31 December 2025	13,680,389	8,706	13,689,095

Depreciation
As at 1 January 2025	-	1,942	1,942
Provided during the period	-	1,015	1,015

As at 31 December 2025	-	2,957	2,957

Net Book Value
As at 31 December 2025	13,680,389	5,749	13,686,138

As at 1 January 2025	13,680,389	5,519	13,685,908

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,500	42,500
Other debtors	64,794	208,328
Amounts owed by participating interests	8,643	-

	115,937	250,828

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	186,537	166,131
VAT	30,826	32,866
Other creditors	138,530	138,531
Accruals and deferred income	7,395	9,014
Directors' loan accounts	43,072	6,264

	406,360	352,806

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MSJ Development Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors' loan account	910,014	910,014

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Included in the creditors falling due within one year is an amount of £8,643 owed by an associate company, a company owned by the same directors. The loan is interest free.

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