Company No: 12202584 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	464,064		464,064
Investments	4	154,405		154,405
		618,469		618,469
Current assets
Debtors	5	7,153		7,194
Cash at bank and in hand		3,864		9,911
		11,017		17,105
Creditors: amounts falling due within one year	6	( 421,007)		( 408,480)
Net current liabilities		(409,990)		(391,375)
Total assets less current liabilities		208,479		227,094
Creditors: amounts falling due after more than one year	7	( 168,466)		( 191,997)
Net assets		40,013		35,097
Capital and reserves
Called-up share capital		100		100
Profit and loss account		39,913		34,997
Total shareholders' funds		40,013		35,097

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hunberoo Limited (registered number: 12202584) were approved and authorised for issue by the Board of Directors on 15 December 2025. They were signed on its behalf by:

C L Forrester Director

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

Hunberoo Limited (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 24 Park Road Whitchurch, Cardiff, CF14 7BQ, Wales, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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, reducing balance] basis over its expected useful life, as follows:

Land and buildings

not depreciated

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 April 2024	464,064		464,064
At 31 March 2025	464,064		464,064
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	464,064		464,064
At 31 March 2024	464,064		464,064

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	154,405
At 31 March 2025	154,405
Carrying value at 31 March 2025	154,405
Carrying value at 31 March 2024	154,405

5. Debtors

	2025		2024
	£		£
Other debtors	7,153		7,194

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	30,015		30,015
Amounts owed to Group undertakings	96,084		59,645
Amounts owed to directors	294,332		311,818
Accruals	288		2,080
Other creditors	288		4,922
	421,007		408,480

The bank loans are secured by a legal charge over the freehold property of the Company.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	168,466		191,997

The bank loans are secured by a legal charge over the freehold property of the Company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured)	79,855		41,322

The bank loans are secured by a legal charge over the freehold property of the Company.

8. Related party transactions

Transactions with the entity's directors

At the year end the company owed the directors £294,332 (2024 - £311,818).

Other related party transactions

At the year end the company was owed £7,153 (2024 - £7,194) in respect of a loan to a related entity. The loan is interest free and repayable on demand.

The Company has taken advantage of the exemption provided from disclosing transactions with its subsidiary on the grounds that it is wholly owned.