H J Holdings (Hereford) Limited

(Registration number: 11533712)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Investment property	4	432,894	432,894
Investments	5	288,120	288,120
		721,014	721,014
Current assets
Debtors	6	142,520	82,685
Cash at bank and in hand		312,696	150,621
		455,216	233,306
Creditors: Amounts falling due within one year	7	(107,299)	(161,774)
Net current assets		347,917	71,532
Net assets		1,068,931	792,546
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,068,831	792,446
Shareholders' funds		1,068,931	792,546

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

H J Holdings (Hereford) Limited

(Registration number: 11533712)
Balance Sheet as at 31 December 2024
(continued)

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

......................................... Mrs H Hayes Director

H J Holdings (Hereford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Yew Tree House
Tillington
Hereford
Herefordshire
HR4 8LW
United Kingdom

The principal place of business is:
9 Broad Street
Hereford
HR4 9AP
England

These financial statements were authorised for issue by the Board on 29 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

H J Holdings (Hereford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
(continued)

2	Accounting policies (continued)

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

H J Holdings (Hereford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
(continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4	Investment properties

	2024 £
At 1 January	432,894
At 31 December	432,894

Investment property is valued on an open market basis by the directors.

There has been no valuation of investment property by an independent valuer.

H J Holdings (Hereford) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024
(continued)

5	Investments

Subsidiaries	£
Cost or valuation
At 1 January 2024	230,520
Provision
Carrying amount
At 31 December 2024	230,520
At 31 December 2023	230,520