REGISTERED NUMBER: 04480026 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

H N P INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Hitesu Nathubhai Patel

REGISTERED OFFICE:

Suite 211, Albert Wing

The Argent Centre

60 Frederick Street

Birmingham

West Midlands

B1 3HS

REGISTERED NUMBER:

04480026 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,805,000

1,805,000

CURRENT ASSETS

Debtors

5

209,308

132,931

Cash at bank

27,707

54,413

237,015

187,344

CREDITORS

Amounts falling due within one year

6

19,898

19,332

NET CURRENT ASSETS

217,117

168,012

TOTAL ASSETS LESS CURRENT LIABILITIES

2,022,117

1,973,012

CREDITORS

Amounts falling due after more than one year

7

(1,303,153

)

(1,303,668

)

PROVISIONS FOR LIABILITIES

8

-

(75,690

)

NET ASSETS

718,964

593,654

CAPITAL AND RESERVES

Called up share capital

2

2

Other reserves

227,071

227,071

Retained earnings

491,891

366,581

SHAREHOLDERS' FUNDS

718,964

593,654

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 April 2026 and were signed by:

Mr Hitesu Nathubhai Patel - Director

1.	STATUTORY INFORMATION

H N P Investments Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

1,805,000

NET BOOK VALUE

At 31 July 2025

1,805,000

At 31 July 2024

1,805,000

Cost or valuation at 31 July 2025 is represented by:

Freehold

property

£

Valuation in 2024

302,762

Cost

1,502,238

1,805,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

12,777

12,535

Other loans

85,018

111,908

Other debtors

606

-

Solicitors account

-

1,436

Directors' current accounts

106,826

-

Prepayments and accrued income

4,081

7,052

209,308

132,931

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

(2

)

611

Tax

15,339

12,484

Other creditors

3,919

3,885

Directors' current accounts

-

1,752

Accrued expenses

642

600

19,898

19,332

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other loans - 1-2 years

209,993

209,993

Other loans - 2-5 years

314,989

314,989

Other loans more 5yrs instal

778,171

778,686

1,303,153

1,303,668

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

778,171

778,686

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

-

75,690

Deferred

tax

£

Balance at 1 August 2024

75,690

Provided during year

(75,690

)

Balance at 31 July 2025

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mr Hitesu Nathubhai Patel

Balance outstanding at start of year

(1,752

)

(27,339

)

Amounts advanced

108,578

25,587

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

106,826

(1,752

)

The director’s loan account was overdrawn by £106,826 due from the director Mr Hitesu Patel. The balance was repaid within nine months of the balance sheet date.

The official HMRC interest rate was charged to the directors in respect of the overdrawn amount.

10.	ULTIMATE CONTROLLING PARTY

Mr Hitesu Patel and Mrs Ramilaben Patel are both persons with significant control, each holding 50% of the shares.