| PNJ Ventures Limited |
| Registered number: |
16283203 |
| Balance Sheet |
| as at 28 February 2026 |
|
| Notes |
|
|
2026 |
|
| £ |
|
| Current assets |
| Cash at bank and in hand |
|
|
260,126 |
|
|
|
260,126 |
|
|
|
| Creditors: amounts falling due within one year |
3 |
|
(556) |
|
| Net current assets |
|
|
|
259,570 |
|
|
| Total assets less current liabilities |
|
|
|
259,570 |
|
|
| Creditors: amounts falling due after more than one year |
4 |
|
|
(259,425) |
|
| Net assets |
|
|
|
145 |
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
| Share preference |
|
|
|
500 |
| Profit and loss account |
|
|
|
(455) |
|
| Shareholders' funds |
|
|
|
145 |
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Yue Erin Yang |
| Director |
| Approved by the board on 22 October 2026 |
|
| PNJ Ventures Limited |
| Notes to the Accounts |
| for the year ended 28 February 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
| 2 |
Employees |
2026 |
|
| Number |
|
|
|
Average number of persons employed by the company |
0 |
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2026 |
|
| £ |
|
|
|
Trade creditors |
450 |
|
Director's account |
|
106 |
|
|
|
|
|
|
556 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due after one year |
2026 |
|
| £ |
|
|
|
Loan from PNJ Construction |
49,925 |
|
Loan from Yau Cheng |
99,500 |
|
Loan from Swinside |
|
10,000 |
|
Loan from J Wang |
100,000 |
|
|
|
|
|
|
259,425 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Preference Share |
|
|
No specific rights regarding dividends. No right to vote in general meetings of the company. On winding up, the right to priority of repayment of capital ahead of the holders of ordinary shares but after all creditors. |
|
|
| 6 |
Controlling party |
|
|
The company is control by Eonrise Capital Ltd (100%) and shared control with PNJ Construction and Development Ltd (75%) with Eonrise Capital having 25% from 14th of April 2026. |