Humber Investment Limited

(Registration number: 00626641)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	207	207
Investments	5	47,241	46,645
		47,448	46,852
Current assets
Debtors	6	43	101
Cash at bank and in hand		2,645	2,176
		2,688	2,277
Creditors: Amounts falling due within one year	7	(2,628)	(2,191)
Net current assets		60	86
Total assets less current liabilities		47,508	46,938
Provisions for liabilities: deferred tax		(7,464)	(6,122)
Net assets		40,044	40,816
Capital and reserves
Called up share capital		500	500
Fair value reserve		33,401	34,147
Retained earnings		6,143	6,169
Shareholders' funds		40,044	40,816

For the financial year ending 5 April 2025 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.

Approved and authorised by the Board on 8 October 2025 and signed on its behalf by:
 

......................................... Mrs L M Day Company secretary and director

Humber Investment Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

The company is a incorporated in England and the registration number is 00626641.

The address of its registered office is:
26 South St. Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the Board on 8 October 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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover represents the amount derived from ground rents during the year.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost and no deprecation has been provided in respect of the freehold land.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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.

Dividends on equity securities are recognised in income when receivable.

Humber Investment Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

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.

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 (2024 - 2).

4	Tangible assets

	Freehold land £	Total £
Cost or valuation
At 6 April 2024	207	207
At 5 April 2025	207	207
Carrying amount
At 5 April 2025	207	207
At 5 April 2024	207	207

5	Other financial assets (non-current)

	Investments at fair value through profit and loss £	Total £
Valuation
At 6 April 2024	46,645	46,645
Fair value adjustments	596	596
At 5 April 2025	47,241	47,241

Listed investments
The fair value of the listed investments has been determined by using the market value of the investment provided by the stockbroker at the year end.

The fair value is £47,241 (2024 - £46,645) and the change in fair value included in the profit and loss is £596 (2024 - £721).

Humber Investment Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

6

Debtors

Current	2025 £	2024 £
Other debtors	43	101
	43	101

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	2,628	2,191