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2024-08-31 10318243 dpl:GroupUndertakings 2023-09-01 2024-08-31 10318243 dpl:ParticipatingInterests 2023-09-01 2024-08-31 10318243 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 10318243 core:ListedExchangeTraded 2023-09-01 2024-08-31 10318243 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 10318243 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 10318243 core:NetGoodwill 2025-08-31 10318243 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 10318243 core:LandBuildings 2025-08-31 10318243 core:PlantMachinery 2025-08-31 10318243 core:Vehicles 2025-08-31 10318243 core:FurnitureFittings 2025-08-31 10318243 core:OfficeEquipment 2025-08-31 10318243 core:AfterOneYear 2025-08-31 10318243 core:WithinOneYear 2025-08-31 10318243 core:ListedExchangeTraded 2025-08-31 10318243 core:UnlistedNon-exchangeTraded 2025-08-31 10318243 core:ShareCapital 2025-08-31 10318243 core:SharePremium 2025-08-31 10318243 core:RevaluationReserve 2025-08-31 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HJL PROPERTIES LIMITED

Registered Number
10318243
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

HJL PROPERTIES LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | LUTTON, Heather Ruth
| LUTTON, Samuel James

Registered Address | The Old Dairy Ashton Hall
| Kelsall Road
| Ashton
| CH3 8BH

Registered Number | 10318243 (England and Wales)

HJL PROPERTIES LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 342,862 |  |  |  | 342,862
Investments | 4 |  |  | 5,000 |  |  |  | 5,000
|  |  |  | 347,862 |  |  |  | 347,862
Current assets |  |  |  |  |  |  |  |
Debtors |  | 204,719 |  |  |  | 194,973 |  |
Cash at bank and on hand |  | 13,305 |  |  |  | 5,842 |  |
|  | 218,024 |  |  |  | 200,815 |  |
Creditors amounts falling due within one year |  | (412,870) |  |  |  | (349,430) |  |
Net current assets (liabilities) |  |  |  | (194,846) |  |  |  | (148,615)
Total assets less current liabilities |  |  |  | 153,016 |  |  |  | 199,247
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (64,850)
Net assets |  |  |  | 153,016 |  |  |  | 134,397
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 153,014 |  |  |  | 134,395
Shareholders' funds |  |  |  | 153,016 |  |  |  | 134,397

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 13 October 2025, and are signed on its behalf by:
LUTTON, Samuel James Director Registered Company No. 10318243

HJL PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 342,862
| At 31 August 25 | 342,862
| Net book value
| At 31 August 25 | 342,862
| At 31 August 24 | 342,862

4. | Fixed asset investments
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 September 24 | 5,000
| At 31 August 25 | 5,000
| Net book value
| At 31 August 25 | 5,000
| At 31 August 24 | 5,000