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REGISTERED NUMBER: 13557869 (England and Wales)















HJR Investments Limited

Unaudited Financial Statements for the Year Ended 31 January 2025






HJR Investments Limited (Registered number: 13557869)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HJR Investments Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: R R Kaler
J K Kaler
H R Kaler
Ms R Kaler





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: Kaler House
George Summers Close
Medway City Estate
Rochester
Kent
ME2 4NS





REGISTERED NUMBER: 13557869 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

HJR Investments Limited (Registered number: 13557869)

Statement of Financial Position
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 489,983 459,104
Investment property 5 1,500,000 1,300,000
1,989,983 1,759,104

CURRENT ASSETS
Inventories 100,000 -
Debtors 6 88,932 241,766
Cash at bank and in hand 40,610 187,887
229,542 429,653
CREDITORS
Amounts falling due within one year 7 1,619,349 1,319,891
NET CURRENT LIABILITIES (1,389,807 ) (890,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES 600,176 868,866

CREDITORS
Amounts falling due after more than one
year

8

(494,823

)

(782,605

)

PROVISIONS FOR LIABILITIES (113,014 ) (122,923 )
NET LIABILITIES (7,661 ) (36,662 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 339,042 368,769
Retained earnings (346,803 ) (405,531 )
SHAREHOLDERS' FUNDS (7,661 ) (36,662 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HJR Investments Limited (Registered number: 13557869)

Statement of Financial Position - continued
31 January 2025


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 Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





R R Kaler - Director


HJR Investments Limited (Registered number: 13557869)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

HJR Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on cost, 25% on reducing balance and 10% on reducing balance

Investment property
Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

[NB: A small entity may take advantage of the transitional exemptions in 35.10 (c) or (d) to include fair value or revaluation as deemed cost. This is only going to be relevant if the property is being included at cost, on the basis that fair value cannot be measured reliably.]

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.
In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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.

HJR Investments Limited (Registered number: 13557869)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The company is dependent on the financial support of the directors, who have continued to provide support since the year end. At the year end the company had net liabilities of £7,661 Included owed to the directors, £1,259,503. The directors have confirmed that these amounts will not be drawn or paid until there are sufficient funds to do so. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 508,972
Additions 111,855
Disposals (10,500 )
At 31 January 2025 610,327
DEPRECIATION
At 1 February 2024 49,868
Charge for year 72,445
Eliminated on disposal (1,969 )
At 31 January 2025 120,344
NET BOOK VALUE
At 31 January 2025 489,983
At 31 January 2024 459,104

HJR Investments Limited (Registered number: 13557869)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024 1,300,000
Additions 239,636
Revaluations (39,636 )
At 31 January 2025 1,500,000
NET BOOK VALUE
At 31 January 2025 1,500,000
At 31 January 2024 1,300,000

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2025 1,500,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 76,758 -
Other debtors 12,174 241,766
88,932 241,766

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 36,774 31,033
Trade creditors 76,155 96,364
Taxation and social security 2,850 3,038
Other creditors 1,503,570 1,189,456
1,619,349 1,319,891

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 475,000 726,008
Hire purchase contracts 19,823 56,597
494,823 782,605

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 475,000 726,008

HJR Investments Limited (Registered number: 13557869)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 100
50 Ordinary B £1 50 -
100 100