REGISTERED NUMBER: SC538426 (Scotland)

Financial Statements For The Year Ended 31 March 2025

for

HJF59 Ltd

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Fraser

REGISTERED OFFICE:

8 West End

Bearsden

Glasgow

G61 1DN

REGISTERED NUMBER:

SC538426 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

1,361

2,457

Investment property

5

229,414

229,414

230,775

231,871

CURRENT ASSETS

Debtors

1,141

1,050

Cash at bank

1,700

2,163

2,841

3,213

CREDITORS

Amounts falling due within one year

101,794

86,731

NET CURRENT LIABILITIES

(98,953

)

(83,518

)

TOTAL ASSETS LESS CURRENT LIABILITIES

131,822

148,353

CREDITORS

Amounts falling due after more than one year

6

(107,125

)

(107,125

)

PROVISIONS FOR LIABILITIES

(46

)

-

NET ASSETS

24,651

41,228

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

24,641

41,218

24,651

41,228

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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

Mrs J Fraser - Director

1.	STATUTORY INFORMATION

HJF59 Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

6,281

Additions

240

At 31 March 2025

6,521

DEPRECIATION

At 1 April 2024

3,824

Charge for year

1,336

At 31 March 2025

5,160

NET BOOK VALUE

At 31 March 2025

1,361

At 31 March 2024

2,457

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2024

and 31 March 2025

229,414

NET BOOK VALUE

At 31 March 2025

229,414

At 31 March 2024

229,414

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

107,125

107,125

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

107,125

107,125

Charter Court Financial Services Group plc holds a fixed charge over the investment property of the company.