Company registration number 07115678 (England and Wales)
HD & JP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HD & JP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HD & JP LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1
1
Current assets
Debtors
6
2,092,920
2,092,404
Cash at bank and in hand
488
488
2,093,408
2,092,892
Creditors: amounts falling due within one year
5
(4,804)
(4,288)
Net current assets
2,088,604
2,088,604
Net assets
2,088,605
2,088,605
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
2,088,603
2,088,603
Total equity
2,088,605
2,088,605

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 April 2026 and are signed on its behalf by:
Mr J Pearce
Director
Company registration number 07115678 (England and Wales)
HD & JP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

HD & JP Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1-2, Eastgate Business Park, Wentloog Avenue, Cardiff, United Kingdom, CF3 2EY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
HD & JP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
4
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Ace Essential Supplies Limited
Unit 1 & 2, Eastgate Buisness Park, Wentloog Avenue, Cardiff, CF3 2EY
Ordinary
100.00
The Pontcanna Pub Company Limited
Unit 1 & 2, Eastgate Buisness Park, Wentloog Avenue, Cardiff, CF3 2EY
Ordinary
100.00
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
3,800
3,800
Other creditors
1,004
488
4,804
4,288
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,817,920
1,817,404
Other debtors
275,000
275,000
2,092,920
2,092,404
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
HD & JP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
8
Related party transactions

Included in other debtors is an amount of £107,500 (2024 - £107,500) owed by Buddy Properties Limited, a company with the same director.

Included in other debtors is an amount of £107,500 (2024 - £107,500) owed by HSMLH Properties Limited, a company with the same director.

Included in other credi tors is an amount of £3,800 (2024 - £Nil) owed to HD&JP Holdings Limited, the parent of this company.

9
Parent company

The parent company is HD&JP Holdings Limited, whose registered office address is Unit 1 & 2, Eastgate Business Park, Wentloog Avenue,Cardiff CF3 2EY.

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