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HORONA INVESTMENTS LIMITED

Registered Number
09455010
(England and Wales)

Unaudited Financial Statements for the Period ended
30 March 2025

HORONA INVESTMENTS LIMITED
Company Information
for the period from 1 April 2024 to 30 March 2025

Director | PAY, Terence Christopher

Company Secretary | PAY, Terence

Registered Address | 25 Jubilee Wharf Glen Island
| Taplow
| Maidenhead
| SL6 0BN

Registered Number | 09455010 (England and Wales)

HORONA INVESTMENTS LIMITED
Balance Sheet as at
30 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 97,872 |  |  |  | 97,872
|  |  |  | 97,872 |  |  |  | 97,872
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 34,691 |  |
Cash at bank and on hand |  | 902 |  |  |  | 50,354 |  |
|  | 902 |  |  |  | 85,045 |  |
Creditors amounts falling due within one year | 4 | (1,262) |  |  |  | (240) |  |
Net current assets (liabilities) |  |  |  | (360) |  |  |  | 84,805
Total assets less current liabilities |  |  |  | 97,512 |  |  |  | 182,677
Net assets |  |  |  | 97,512 |  |  |  | 182,677
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 97,511 |  |  |  | 182,676
Shareholders' funds |  |  |  | 97,512 |  |  |  | 182,677

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 March 2026, and are signed on its behalf by:
PAY, Terence Christopher Director Registered Company No. 09455010

HORONA INVESTMENTS LIMITED
Notes to the Financial Statements
for the period ended 30 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 97,872 |  | 97,872
| At 30 March 25 | 97,872 |  | 97,872
| Net book value
| At 30 March 25 | 97,872 |  | 97,872
| At 31 March 24 | 97,872 |  | 97,872

| Notes
--- | ---
| 1Other investments other than loans

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 902 |  | -
| Accrued liabilities and deferred income | 360 |  | 240
| Total | 1,262 |  | 240

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.