Pjc Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05014969

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		110,000		110,000

			110,000		110,000
CURRENT ASSETS
Debtors	5	-		1,538
Cash at bank and in hand		2,508		3,472

		2,508		5,010
Creditors: Amounts Falling Due Within One Year	6	(61,887 )		(59,219 )

NET CURRENT ASSETS (LIABILITIES)			(59,379 )		(54,209 )

TOTAL ASSETS LESS CURRENT LIABILITIES			50,621		55,791

Creditors: Amounts Falling Due After More Than One Year	7		(94,892 )		(94,892 )

NET LIABILITIES			(44,271 )		(39,101 )

CAPITAL AND RESERVES
Called up share capital	8		8		8
Revaluation reserve	9		24,603		24,603
Profit and Loss Account			(68,882 )		(63,712 )

SHAREHOLDERS' FUNDS			(44,271)		(39,101)

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Pjc Investments Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Philip Paterson-Fox

Director

13/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pjc Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05014969 . The registered office is Pen-Y-Cwarel House, Maesycwmmer, Hengoed, CF82 7SN.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

2.4. Investment Properties

Fair value £

At 1 March 2018 and 28 February 2019 110,000

The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The valuation of the property was made as at 28 February 2005 by CHL Limited.

If the investment property had not been revalued, it would have been included at the historical cost of £85,397 (2018: £85,397).

There is a legal charge held by Paragon Mortgages Limited (created 19 March 2004) and a deed of charge held by Capital Home Loans Limited (created 16 January 2006) held over the investment property.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 29 February 2024	110,000

As at 28 February 2025	110,000

Net Book Value
As at 28 February 2025	110,000

As at 29 February 2024	110,000

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Pjc Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by associates	-	1,538

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	(1 )
Other creditors	-	(2,603 )
Accruals and deferred income	330	300
Director's loan account	61,557	61,523

	61,887	59,219

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

	2025	2024
	£	£
Mortgage	94,892	94,892

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	8	8

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 29 February 2024	24,603	(63,712 )
Loss for the year and total comprehensive income	-	(5,170 )

As at 28 February 2025	24,603	(68,882 )

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