Company Registration No. 12595490 (England and Wales)
HSJM Limited
Unaudited accounts
for the year ended 30 April 2025
HSJM Limited
Statement of financial position
as at 30 April 2025
Investment property
195,000
193,000
Cash at bank and in hand
16,879
23,065
Creditors: amounts falling due within one year
(39,396)
(34,913)
Net current (liabilities)/assets
(2,517)
3,152
Total assets less current liabilities
192,483
196,152
Creditors: amounts falling due after more than one year
(165,180)
(168,021)
Provisions for liabilities
Deferred tax
(5,624)
(5,401)
Called up share capital
100
100
Fair value reserve
32,137
30,515
Profit and loss account
(10,558)
(7,885)
Shareholders' funds
21,679
22,730
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2026 and were signed on its behalf by
John McCollum
Director
Company Registration No. 12595490
HSJM Limited
Notes to the Accounts
for the year ended 30 April 2025
HSJM Limited is a private company, limited by shares, registered in England and Wales, registration number 12595490. The registered office is 28 High Street, Bidford-on-Avon, Alcester, Warwickshire, B50 4AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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 accounts. 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 current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Fair value at 1 May 2024
193,000
Net gain from fair value adjustments
2,000
Amounts falling due within one year
Other debtors
20,000
15,000
HSJM Limited
Notes to the Accounts
for the year ended 30 April 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,535
6,107
Taxes and social security
1,000
1,000
Loans from directors
27,026
27,056
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
114,038
118,963
Other creditors
51,142
49,058
8
Deferred taxation
2025
2024
Accelerated capital allowances
5,624
5,401
Provision at start of year
5,401
6,089
Charged/(credited) to the profit and loss account
223
(688)
Provision at end of year
5,624
5,401
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).