REGISTERED NUMBER: 07977006 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

HJFM Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H Turnbull

REGISTERED OFFICE:

117-119 Cleethorpe Road

Grimsby

North East Lincs

DN31 3ET

REGISTERED NUMBER:

07977006 (England and Wales)

FIXED ASSETS

Tangible assets

4

287,935

293,225

Investments

5

220,713

195,902

508,648

489,127

CURRENT ASSETS

Debtors

6

1,984

-

Cash at bank

3,834

5,166

5,818

5,166

CREDITORS

Amounts falling due within one year

7

141,743

148,996

NET CURRENT LIABILITIES

(135,925

)

(143,830

)

TOTAL ASSETS LESS CURRENT LIABILITIES

372,723

345,297

CREDITORS

Amounts falling due after more than one year

8

-

(11,335

)

PROVISIONS FOR LIABILITIES

-

(7,720

)

NET ASSETS

372,723

326,242

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

372,623

326,142

SHAREHOLDERS' FUNDS

372,723

326,242

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 director acknowledges her 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 3 September 2025 and were signed by:

Mrs H Turnbull - Director

1.	STATUTORY INFORMATION

HJFM 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.

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 rares in order to write off each asset over its estimated useful life.

Land and buildings - Not provided on freehold land

Motor vehicles - 20% reducing balance

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 balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Investments

Investments held as fixed assets are shown at the current market value. The surplus or deficit on the revaluation is charged to the income statement in the period to which it relates.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

280,000

26,451

306,451

DEPRECIATION

At 1 April 2024

-

13,226

13,226

Charge for year

-

5,290

5,290

At 31 March 2025

-

18,516

18,516

NET BOOK VALUE

At 31 March 2025

280,000

7,935

287,935

At 31 March 2024

280,000

13,225

293,225

The freehold land of £280,000 is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

26,451

Transfer to ownership

(26,451

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

13,226

Charge for year

5,290

Transfer to ownership

(18,516

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

13,225

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

195,902

Additions

26,500

Revaluations

(1,689

)

At 31 March 2025

220,713

NET BOOK VALUE

At 31 March 2025

220,713

At 31 March 2024

195,902

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2021

2,729

Valuation in 2022

(152

)

Valuation in 2023

(1,562

)

Valuation in 2024

16,639

Valuation in 2025

(1,689

)

Cost

204,748

220,713

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

1,984

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

2,605

Taxation and social security

10,919

14,102

Other creditors

130,824

132,289

141,743

148,996

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

11,335