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REGISTERED NUMBER: 14109668 (England and Wales)












Unaudited Financial Statements

for the Year Ended 28 February 2025

for

HJA Advisory Ltd

HJA Advisory Ltd (Registered number: 14109668)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


HJA Advisory Ltd

Company Information
for the Year Ended 28 February 2025







DIRECTOR: H J Atkinson





REGISTERED OFFICE: Unit 1
Shrine Barn
Sandling Road
Hythe
Kent
CT21 4HE





REGISTERED NUMBER: 14109668 (England and Wales)





ACCOUNTANTS: Ardor Business Solutions Limited
Chartered Certified Accountants
Unit 1
Shrine Barn
Sandling Road
Hythe
Kent
CT21 4HE

HJA Advisory Ltd (Registered number: 14109668)

Statement of Financial Position
28 February 2025

28/2/25 28/2/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 600 1,100

CURRENT ASSETS
Debtors 6 15,693 3,600
Investments 7 10,000 60,000
Cash at bank 12,545 14,995
38,238 78,595
CREDITORS
Amounts falling due within one year 8 5,533 38,789
NET CURRENT ASSETS 32,705 39,806
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,305

40,906

PROVISIONS FOR LIABILITIES 114 209
NET ASSETS 33,191 40,697

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 33,190 40,696
SHAREHOLDERS' FUNDS 33,191 40,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2025 and were signed by:



H J Atkinson - Director


HJA Advisory Ltd (Registered number: 14109668)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

HJA Advisory 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.

Amounts are rounded to the nearest Pound Sterling.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

HJA Advisory Ltd (Registered number: 14109668)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 29 February 2024
and 28 February 2025 2,000
DEPRECIATION
At 29 February 2024 900
Charge for year 500
At 28 February 2025 1,400
NET BOOK VALUE
At 28 February 2025 600
At 28 February 2024 1,100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 28/2/24
£    £   
Trade debtors 5,395 3,600
Other debtors 8,750 -
Tax 1,548 -
15,693 3,600

7. CURRENT ASSET INVESTMENTS
28/2/25 28/2/24
£    £   
Unlisted investments 10,000 60,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 28/2/24
£    £   
Trade creditors - 34
Taxation - 9,900
VAT 2,533 7,209
Directors' current accounts - 21,646
Accrued expenses 3,000 -
5,533 38,789

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28/2/25 28/2/24
value: £    £   
1 Ordinary £1 1 1

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H J Atkinson.