NJS Properties London Limited - Filleted accounts

Registered number

13136371

NJS Properties London Limited

Filleted Accounts

31 January 2026

NJS Properties London Limited
Registered number:		13136371
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		720			2,358
Investments	4		635,930			635,930
			636,650			638,288

Current assets
Debtors	5	5,309			300
Cash at bank and in hand		56,655			34,115
		61,964			34,415

Creditors: amounts falling due within one year	6	(110,953)			(110,492)

Net current liabilities			(48,989)			(76,077)

Total assets less current liabilities			587,661			562,211

Creditors: amounts falling due after more than one year	7		(453,450)			(453,450)



Net assets			134,211			108,761

Capital and reserves
Called up share capital			4			4
Profit and loss account			134,207			108,757

Shareholders' funds			134,211			108,761

The director is 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 director acknowledges his 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.




Ms Nicola Squire
Director
Approved by the board on 30 October 2026

NJS Properties London Limited
Notes to the Accounts
for the year ended 31 January 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Furniture & Fixtures	25% straight line

	Investments
	Investment properties comprise freehold and leasehold properties held to earn rental income and/or for capital appreciation. Investment properties are initially recognised at cost, including directly attributable expenditure, and are subsequently measured at fair value at each reporting date. Fair values are determined by the directors, having regard to available market evidence, the condition and location of the properties and other relevant factors. Where appropriate, independent professional valuations are obtained. No depreciation is charged on investment properties carried at fair value.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Furniture & Fixtures
£
	Cost
	At 1 February 2025				8,926
	At 31 January 2026				8,926

	Depreciation
	At 1 February 2025				6,568
	Charge for the year				1,638
	At 31 January 2026				8,206

	Net book value
	At 31 January 2026				720
	At 31 January 2025				2,358


4	Investments

Other
investments
£
	Cost
	At 1 February 2025				635,930

	At 31 January 2026				635,930


5	Debtors		2026		2025
£				£

	Other debtors		5,309		300


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		78,137		85,954
	Taxation and social security costs		7,216		23,544
	Other creditors		25,600		994
			110,953		110,492


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Other creditors		453,450		453,450


8	Other information

	NJS Properties London Limited is a private company limited by shares and incorporated in England. Its registered office is:
	255 Poulton Road
	Wallasey
	Wirral
	CH44 4BT