REGISTERED NUMBER: 15449967 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HJG PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Osguthorpe

REGISTERED OFFICE:

2 Orchard Way

Strensall

York

North Yorkshire

YO32 5UF

REGISTERED NUMBER:

15449967 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Investment property

4

313,994

253,999

CURRENT ASSETS

Debtors

5

346

2,611

Cash at bank

56,509

39,610

56,855

42,221

CREDITORS

Amounts falling due within one year

6

3,587

1,833

NET CURRENT ASSETS

53,268

40,388

TOTAL ASSETS LESS CURRENT LIABILITIES

367,262

294,387

CREDITORS

Amounts falling due after more than one year

7

371,993

298,013

NET LIABILITIES

(4,731

)

(3,626

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,831

)

(3,726

)

SHAREHOLDERS' FUNDS

(4,731

)

(3,626

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 July 2026 and were signed by:

L Osguthorpe - Director

1.	STATUTORY INFORMATION

HJG Properties 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.

These 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 £1.

Investment property

Investment property is shown at cost. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 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.

The company has estimated losses of £4,633 (2025: £3,528) available for carry forward against future trading profit.

Going concern

The company meets its day to day working capital requirements through support from the director. At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

253,999

Additions

59,995

At 31 January 2026

313,994

NET BOOK VALUE

At 31 January 2026

313,994

At 31 January 2025

253,999

The directors have assessed that the fair value of the company's investment property is akin to their cost of acquisition.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

48

43

Prepayments

298

2,568

346

2,611

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

2,040

-

Accruals and deferred income

347

333

Accrued expenses

1,200

1,500

3,587

1,833

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans over 5 years

154,160

154,160

Directors' loan accounts

217,833

143,853

371,993

298,013

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

154,160

154,160

Bank loans are secured by way of a fixed charge against the property to which they relate.