REGISTERED NUMBER: 02181722 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Hafren Investments Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P. D. Goacher

C. R. Cava

SECRETARY:

C. R. Cava

REGISTERED OFFICE:

21 Priory Avenue

Turnham Green

Chiswick

London

W4 1TZ

REGISTERED NUMBER:

02181722 (England and Wales)

ACCOUNTANTS:

Preston Accountants Limited.

Chartered Certified Accountants

1 Carlton Parade

Preston Road

Wembley

Middlesex

HA9 8NE

FIXED ASSETS

Tangible assets

4

2,514

2,643

CURRENT ASSETS

Stocks

5

3,676,282

4,677,014

Debtors

6

199,077

199,077

Investments

7

284,003

84,003

Cash at bank

493,978

313,847

4,653,340

5,273,941

CREDITORS

Amounts falling due within one year

8

4,992

4,772

NET CURRENT ASSETS

4,648,348

5,269,169

TOTAL ASSETS LESS CURRENT LIABILITIES

4,650,862

5,271,812

CAPITAL AND RESERVES

Called up share capital

9

11

11

Share premium

39,996

39,996

Retained earnings

4,610,855

5,231,805

SHAREHOLDERS' FUNDS

4,650,862

5,271,812

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:

P. D. Goacher - Director

1.	STATUTORY INFORMATION

Hafren Investments 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.

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.

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.

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,000

1,609

3,609

DEPRECIATION

At 1 April 2024

-

966

966

Charge for year

-

129

129

At 31 March 2025

-

1,095

1,095

NET BOOK VALUE

At 31 March 2025

2,000

514

2,514

At 31 March 2024

2,000

643

2,643

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

3,676,282

4,677,014

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

199,077

199,077

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Loans & Advances

200,000

-

Shares in subsidiaries

84,003

84,003

284,003

84,003

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Directors' loan accounts

1,766

1,546

Accrued expenses

3,226

3,226

4,992

4,772

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

11

Ordinary

1

11

11

10.	TRADE INVESTMENTS - SUBSIDIARY UNDERTAKINGS (AS PER NOTE 10)

During the year the company held shares in the following subsidiaries:

Proportion of Shares issued

Cost of Shares held

£

JJP Properties Limited Ordinary shares

50%

2

Adaptable Trading Co Limited Ordinary Shares

26%

84001

84003

11.

STOCKS

The company's stock consist of quoted shares and unquoted shares. They are stated at lower of cost and the net realisable value. In the accounts to 31 March 2025 the stocks were revalued at £3,676,282 and recognised in the trading and profit and loss account and statement of financial position.