2023-04-012024-03-312024-03-31false08138591HOJONA 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HOJONA LIMITED

Registered Number
08138591
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HOJONA LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

BOYCE, Simon Anthony
WIGINGTON, Paul Michael (Appointed 24 May 2024)

Registered Address

Unit 2, Stonemasons Yard, 5 Hepscott Road, London
Hepscott Road
London
E9 5HB

Registered Number

08138591 (England and Wales)
HOJONA LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,4773,530
2,4773,530
Current assets
Debtors499,109218,666
Cash at bank and on hand3,3841,891
102,493220,557
Creditors amounts falling due within one year5(1,284,366)(772,492)
Net current assets (liabilities)(1,181,873)(551,935)
Total assets less current liabilities(1,179,396)(548,405)
Net assets(1,179,396)(548,405)
Capital and reserves
Called up share capital100100
Profit and loss account(1,179,496)(548,505)
Shareholders' funds(1,179,396)(548,405)
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2024, and are signed on its behalf by:
WIGINGTON, Paul Michael (Appointed 24 May 2024)
Director
Registered Company No. 08138591
HOJONA LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss

Straight line (years)
Fixtures and fittings5
Office Equipment5
Related parties
As of the year-end date, the company was ultimately controlled by the parent company, Hojona Holdings Limited which is a subsidiary of IPE Ventures Limited. The ultimate controlling party of Hojona Holdings Limited was Mr MA Imam. After the year-end, on 24th May 2024, the company was acquired by CAMHS Holdings Limited. At the reporting date, the balance included amounts owed to both Hojona Holdings Limited £58,683 (2023 - £228,688) and Hojona Mind Limited £626,323 (2023 - £70,142), which were considered associated companies as of the year-end date.
2.Average number of employees

20242023
Average number of employees during the year911
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 232,02711,72913,756
At 31 March 242,02711,72913,756
Depreciation and impairment
At 01 April 231,8798,34710,226
Charge for year1489051,053
At 31 March 242,0279,25211,279
Net book value
At 31 March 24-2,4772,477
At 31 March 231483,3823,530
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables86,126156,698
Other debtors-54,076
Prepayments and accrued income12,9837,892
Total99,109218,666
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables90,159131,251
Bank borrowings and overdrafts479,811314,440
Amounts owed to related parties685,005298,882
Taxation and social security5,28917,948
Other creditors7,3438,946
Accrued liabilities and deferred income16,7591,025
Total1,284,366772,492