REGISTERED NUMBER: 11958506 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

HJA PROPERTY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C J Bartrop

P R Winrow

REGISTERED OFFICE:

Westwood

9 Acre House Avenue

Huddersfield

United Kingdom

HD3 3BB

REGISTERED NUMBER:

11958506 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Investment property

4

413,039

408,545

CURRENT ASSETS

Debtors

5

2,728

3,049

Cash at bank

20,287

15,450

23,015

18,499

CREDITORS

Amounts falling due within one year

6

192,261

194,465

NET CURRENT LIABILITIES

(169,246

)

(175,966

)

TOTAL ASSETS LESS CURRENT LIABILITIES

243,793

232,579

CREDITORS

Amounts falling due after more than one year

7

216,676

216,697

NET ASSETS

27,117

15,882

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

27,494

23,000

Retained earnings

(379

)

(7,120

)

27,117

15,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by:

P R Winrow - Director

1.	STATUTORY INFORMATION

Hja Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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 and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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.

Going concern

These financial statements are prepared on the going concern basis. The directors have reasonable expectation that the company will continue in operational existence for the foreseeable future. The company's major liability relates to the directors loan account. The director has given an undertaking to support the company until it returns to a net assets position.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

408,545

Revaluations

4,494

At 30 April 2025

413,039

NET BOOK VALUE

At 30 April 2025

413,039

At 30 April 2024

408,545

Fair value at 30 April 2025 is represented by:

£

Valuation in 2025

4,494

Cost

408,545

413,039

If the properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

385,545

385,545

The properties were valued on an open market basis on 30 April 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,728

3,049

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,019

10,019

Trade creditors

91

2

Other creditors

182,151

184,444

192,261

194,465

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

216,676

216,697

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

166,583

166,604

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

23,000

Gain/loss on revaln of inv property

4,494

At 30 April 2025

27,494

9.	RELATED PARTY DISCLOSURES

At the year end the company has an interest free loan of £178,151.26 (2024: £180,519.04) due to its directors.