ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

Registered number: 14429037

LPSJ INVESTMENT UK LIMITED (PREVIOUSLY KNOWN AS EVENING UK INVESTMENT LIMITED)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

LPSJ INVESTMENT UK LIMITED

REGISTERED NUMBER: 14429037

BALANCE SHEET

AS AT 31 DECEMBER 2025

				As restated
		2025		2024
		£		£

Fixed assets
Investments	4		20,000		20,000
			20,000		20,000
Current assets
Cash at bank and in hand	5	100		100
		100		100
Creditors: amounts falling due within one year	6	(20,000)		(20,000)
Net current liabilities			(19,900)		(19,900)
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	7	100	100
		100	100

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LPSJ INVESTMENT UK LIMITED

REGISTERED NUMBER: 14429037

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S Jackson	L Pang
Director	Director

Date: 17 September 2026	Date: 17 September 2026

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

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LPSJ INVESTMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Evening UK Investment Limited is a private company, limited by share capital and incorporated in England and Wales. The Company's registered office and principal place of business is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB.

During the year, the Company changed its name from Evening UK Investment Limited to LPSJ Investment UK Limited. The change was registered at Companies House on 19 August 2026. The Company remains the same legal entity and there was no effect on the financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Employees
	The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 January 2025	20,000
	At 31 December 2025	20,000

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LPSJ INVESTMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash in hand	100	100
	100	100

Other creditors	20,000	20,000
	20,000	20,000

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

8.	Prior year adjustment

During the preparation of the current year's financial statements, the Directors identified that an investment with a carrying value of £20,000 had been omitted from the financial statements for the year ended 31 December 2024.

The omission has been corrected by restating the comparative figures. As a result:

Investments at 31 December 2024 have increased by £20,000.
Current liabilities at 31 December 2024 have increased by £20,000.

There is no impact on the profit or loss for the comparative period and there is no tax affect as a result of this adjustment.

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LPSJ INVESTMENT UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Related party transactions
	Included within creditors is an amount of £20,000 (2024 - £20,000) owed to Morning Studio Limited, a company under common control to that of the Company. These amounts are interest free, unsecured and are repayable upon demand.

10.	Controlling party

The Company is controlled by LPSJ Investments Group Limited, a company incorporated in England and Wales, by virture of owning 100% of the total share capital and voting rights.

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