Company No: 11094240 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,789,924		2,798,774
		2,789,924		2,798,774
Current assets
Debtors	4	6,166		1,436
Cash at bank and in hand	5	29,310		8,815
		35,476		10,251
Creditors: amounts falling due within one year	6	( 24,206)		( 23,800)
Net current assets/(liabilities)		11,270		(13,549)
Total assets less current liabilities		2,801,194		2,785,225
Net assets		2,801,194		2,785,225
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		2,801,193		2,785,224
Total shareholder's funds		2,801,194		2,785,225

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Harleyford J Holdings Ltd (registered number: 11094240) were approved and authorised for issue by the Director. They were signed on its behalf by:

J K Mcintyre Director

16 December 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harleyford J Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Harleyford Golf Club Marlow Ltd, Henley Road, Marlow, SL7 2SP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents rent receivable arising on property rental , which is credited to the profit and loss account on an accrual basis.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property	not depreciated
Fixtures and fittings	3 years straight line
Computer equipment	3 years straight line
Other property, plant and equipment	10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Investment property		Fixtures and fittings		Computer equipment		Other property, plant and equipment		Total
	£		£		£		£		£
Cost/Valuation
At 01 April 2024	2,750,000		1,929		3,056		45,364		2,800,349
At 31 March 2025	2,750,000		1,929		3,056		45,364		2,800,349
Accumulated depreciation
At 01 April 2024	0		556		1,019		0		1,575
Charge for the financial year	0		643		1,019		7,188		8,850
At 31 March 2025	0		1,199		2,038		7,188		10,425
Net book value
At 31 March 2025	2,750,000		730		1,018		38,176		2,789,924
At 31 March 2024	2,750,000		1,373		2,037		45,364		2,798,774

Revaluation of tangible assets

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as below.

	2025		2024
	£		£
Historical cost	2,750,000		2,750,000
Carrying value	2,750,000		2,750,000

4. Debtors

	2025		2024
	£		£
Amounts owed by director	6,165		1,435
Other debtors	1		1
	6,166		1,436

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	29,310		8,815

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		8,981
Accruals and deferred income	5,244		6,152
Corporation tax	6,713		217
Other taxation and social security	12,249		8,450
	24,206		23,800

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1