REGISTERED NUMBER: 01127403 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NJD LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P J Ledwith

REGISTERED OFFICE:

Lancots Lane

Sutton

St Helens

Merseyside

WA9 3EX

REGISTERED NUMBER:

01127403 (England and Wales)

AUDITORS:

Livesey Spottiswood Ltd

Chartered Accountants and

Statutory Auditors

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Tangible assets

4

2,812

3,750

Investment property

5

2,051,571

2,189,889

2,054,383

2,193,639

CURRENT ASSETS

Debtors

79,915

51,851

Cash at bank

18,777

63,413

98,692

115,264

CREDITORS

Amounts falling due within one year

(1,299,277

)

(1,464,120

)

NET CURRENT LIABILITIES

(1,200,585

)

(1,348,856

)

TOTAL ASSETS LESS CURRENT LIABILITIES

853,798

844,783

PROVISIONS FOR LIABILITIES

(117,688

)

(152,268

)

NET ASSETS

736,110

692,515

CAPITAL AND RESERVES

Called up share capital

7

20,033

20,033

Revaluation reserve

8

353,064

456,802

Retained earnings

363,013

215,680

SHAREHOLDERS' FUNDS

736,110

692,515

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 September 2026 and were signed by:

Mr P J Ledwith - Director

1.	STATUTORY INFORMATION

NJD 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key source of estimation uncertainty that has a significant effect on the amounts recognised in the financial statements is described below.

Valuation of investment property

As described more fully in note 5, investment properties are valued at the end of each reporting period by the directors at open market value.

Turnover

Turnover represents income from the rental of property net of VAT and is recognised on a straight line basis over the period of the lease.

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 reducing balance

Investment properties

Investment properties are initially recognised at transaction price and subsequently carried at fair value. Changes in fair values are recognised in profit or loss.

On disposal of an investment property, the difference between the disposal proceeds and the carrying amount is recognised in profit or loss.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

5,000

DEPRECIATION

At 1 January 2025

1,250

Charge for year

938

At 31 December 2025

2,188

NET BOOK VALUE

At 31 December 2025

2,812

At 31 December 2024

3,750

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

2,189,889

Revaluations

(138,318

)

At 31 December 2025

2,051,571

NET BOOK VALUE

At 31 December 2025

2,051,571

At 31 December 2024

2,189,889

Fair value at 31 December 2025 is represented by:

£

Valuation in 2023

609,070

Valuation in 2025

(138,318

)

Cost

1,580,819

2,051,571

The investment property was valued by the director at 31 December 2025 on an open market basis.

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Amounts due to group companies

164,104

100,294

There is a debenture in place with the fellow subsidiary Electrovision Limited in the form of a fixed and floating charge over the assets of the company.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,033

Ordinary

£1

20,033

20,033

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

456,802

Transfer for revaluation of investment property

(138,318

)

Transfer for deferred tax on revaluation

34,580

At 31 December 2025

353,064

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Andrew McMinnis FCA FCCA (Senior Statutory Auditor)

for and on behalf of Livesey Spottiswood Ltd

10.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is Holmpatrick Limited, a company incorporated in England and Wales. The registered office of Holmpatrick Limited is Lancots Lane, St Helens, Merseyside, WA9 3EX.

11.	PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.