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REGISTERED NUMBER: 12325470 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2021 TO 31 MARCH 2023

FOR

HJA INVESTMENTS LTD

HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HJA INVESTMENTS LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023







DIRECTOR: S J Dunn





REGISTERED OFFICE: Unit 14, Enterprise House
Cherry Orchard Lane
Salisbury
Wiltshire
SP2 7LD





REGISTERED NUMBER: 12325470 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

BALANCE SHEET
31 MARCH 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Investments 4 25 25

CURRENT ASSETS
Debtors 5 40,324 100
Cash at bank 6,021 50,000
46,345 50,100
CREDITORS
Amounts falling due within one year 6 7,925 10,025
NET CURRENT ASSETS 38,420 40,075
TOTAL ASSETS LESS CURRENT LIABILITIES 38,445 40,100

CREDITORS
Amounts falling due after more than one
year

7

36,227

40,000
NET ASSETS 2,218 100

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 2,118 -
SHAREHOLDERS' FUNDS 2,218 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

BALANCE SHEET - continued
31 MARCH 2023


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

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

The financial statements were approved by the director and authorised for issue on 19 September 2023 and were signed by:





S J Dunn - Director


HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023


1. STATUTORY INFORMATION

HJA Investments Ltd 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.

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.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Investments
Investments held as fixed assets are stated at cost less provision for any impairment.

Debtors
Debtors are measured at their recoverable amount.

HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2021 - 1 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2021
and 31 March 2023 25
NET BOOK VALUE
At 31 March 2023 25
At 30 November 2021 25

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Other debtors 40,324 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Bank loans and overdrafts 5,903 10,000
Taxation and social security 497 -
Other creditors 1,525 25
7,925 10,025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2021
£    £   
Bank loans 36,227 40,000

HJA INVESTMENTS LTD (REGISTERED NUMBER: 12325470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2021 TO 31 MARCH 2023


8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2021
value: £    £   
100 ORD £1 100 100