2023-08-012024-07-312024-07-31false11467190HBMJ Investments 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HBMJ Investments Limited

Registered Number
11467190
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

HBMJ Investments Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Ms BJ Gardner
Mr JR Gardner
Ms MD Russell-Vick

Registered Address

1 Billing Road
Northampton
NN1 5AL

Registered Number

11467190 (England and Wales)
HBMJ Investments Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets396,83843,643
Investment property41,350,0001,204,476
1,446,8381,248,119
Current assets
Debtors530,05863,050
Cash at bank and on hand31,05926,459
61,11789,509
Creditors amounts falling due within one year6(538,461)(515,970)
Net current assets (liabilities)(477,344)(426,461)
Total assets less current liabilities969,494821,658
Creditors amounts falling due after one year7(82,481)(63,660)
Provisions for liabilities8(23,502)-
Net assets863,511757,998
Capital and reserves
Called up share capital100100
Other reserves159,38650,243
Profit and loss account704,025707,655
Shareholders' funds863,511757,998
The financial statements were approved and authorised for issue by the Board of Directors on 27 February 2025, and are signed on its behalf by:
Mr JR Gardner
Director
Registered Company No. 11467190
HBMJ Investments Limited
Notes to the Financial Statements
for the year ended 31 July 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.
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).
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 August 23-53,11453,114
Additions64,3593,67768,036
At 31 July 2464,35956,791121,150
Depreciation and impairment
At 01 August 23-9,4719,471
Charge for year5,5469,29514,841
At 31 July 245,54618,76624,312
Net book value
At 31 July 2458,81338,02596,838
At 31 July 23-43,64343,643
4.Investment property

£
Fair value at 01 August 231,204,476
Fair value adjustments145,524
At 31 July 241,350,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables23,30321,663
Other debtors4,63431,670
Prepayments and accrued income2,121871
Total30,05854,204
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,0611,403
Taxation and social security7,8793,956
Other creditors523,207507,411
Accrued liabilities and deferred income3,3143,200
Total538,461515,970
7.Creditors: amounts due after one year

2024

2023

££
Other creditors82,48163,660
Total82,48163,660
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)23,502-
Total23,502-