Hamilton Knight Investments Ltd

Registered number

14245217

Unaudited Filleted Accounts

31 March 2025

Hamilton Knight Investments Ltd
Registered number:		14245217
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		158			158

Current assets
Debtors	4	1,129,063			826,463
Cash at bank and in hand		541,971			208,205
		1,671,034			1,034,668

Creditors: amounts falling due within one year	5	(423,439)			(6,653)

Net current assets			1,247,595			1,028,015

Net assets			1,247,753			1,028,173

Capital and reserves
Called up share capital			158			158
Profit and loss account			1,247,595			1,028,015

Shareholder's funds			1,247,753			1,028,173

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R J Marr
Director
Approved by the board on 10 December 2025

Hamilton Knight Investments Ltd
Notes to the Accounts
for the period from 1 August 2024 to 31 March 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 August 2024			100		58		158

	At 31 March 2025			100		58		158
	On 1 January 2023, the company acquired 100% of the issued share capital of Hometime Properties Limited, a company registered in England & Wales, involved in the development of, & investment in, residential property. On 22 July 2022, the company completed a share for share exchange to acquire 58 ordinary shares in T2 Group Holdings Limited, a company regsitered in England & Wales, and a holding company for a group involved in the delivery of apprenticehips and vocational training.


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings					1,129,053		648,612
	Loan to director from the company					-		177,851
	Other debtors					10		-
						1,129,063		826,463

	Amounts due after more than one year included above					1,129,053		648,612

	The balance due from Hometime Property Limited, 100% subsidiary company, is not expected to be repaid within the next 12 months and there is no interest charged by the parent company on this debt. The loan to the director was repaid in full in March 2025 and the company now owes the director monies.

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					7,066		5,613
	Loan to the company from the director					414,253		-
	Other creditors					2,120		1,040
						423,439		6,653


6	Loans to/(from) directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	R J Marr
	Loan 1	177,851		-		(592,104)		(414,253)

		177,851		-		(592,104)		(414,253)

	The director has repaid the loan made in 2024 and has now provided funding to the company with the balance owing to the director £414,253 at 31 March 2025 (2024: £177,851 owed to the company by the director).

7	Controlling party

	The company is controlled by its sole director and shareholder, Mr R J Marr.


8	Other information

	Hamilton Knight Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	20-22 Wenlock Road
	London
	N1 7GU