Registered number
03980792
HJB Invest Co. Ltd
Filleted Accounts
31 March 2025
HJB Invest Co. Ltd
Registered number: 03980792
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Investments 3 73,639 73,639
Current assets
Debtors 4 66 84
Investments held as current assets 5 358,395 355,247
Cash at bank and in hand 2,125 757
360,586 356,088
Creditors: amounts falling due within one year 6 (34) (13)
Net current assets 360,552 356,075
Total assets less current liabilities 434,191 429,714
Provisions for liabilities (24,085) (18,744)
Net assets 410,106 410,970
Capital and reserves
Called up share capital 100 100
Profit and loss account 410,006 410,870
Shareholders' funds 410,106 410,970
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Hugo John Baldacchino
Director
Approved by the board on 8 May 2025
HJB Invest Co. Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
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).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Investments
Other
investments
£
Cost
At 1 April 2024 73,639
At 31 March 2025 73,639
4 Debtors 2025 2024
£ £
Other debtors 66 84
5 Investments held as current assets 2025 2024
£ £
Fair value
Listed investments 358,395 355,247
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Listed investments 3,147 33,341
6 Creditors: amounts falling due within one year 2025 2024
£ £
Accruals 34 13
7 Other information
HJB Invest Co. Ltd is a private company limited by shares and incorporated in England. Its registered office is:
49 Brook Lane
Corfe Mullen
Wimborne
Dorset
BH21 3RD
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