Registered number
10605477
HRON2 INVESTMENTS LTD
Unaudited Filleted Accounts
28 February 2026

HRON2 INVESTMENTS LTD
Registered number: | 10605477
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Investments | 3 |  |  | 191,926 |  |  | 205,505
Current assets
Debtors | 4 |  | 1 |  |  | 1
Cash at bank and in hand |  |  | 10,492 |  |  | 2,900
|  |  | 10,493 |  |  | 2,901
Creditors: amounts falling due within one year | 5 |  | (203,048) |  |  | (202,424)
Net current liabilities |  |  |  | (192,555) |  |  | (199,523)
Net (liabilities)/assets |  |  |  | (629) |  |  | 5,982
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (630) |  |  | 5,981
Shareholders' funds |  |  |  | (629) |  |  | 5,982
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Holdsworth
Director
Approved by the board on 28 July 2026

HRON2 INVESTMENTS LTD
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Listed investments are measured at fair value. 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.
| Financial instruments
| Basic financial debt instruments are measured at amortised cost using the effective interest method, with movements included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Investments
Other
investments
£
| Cost
| At 1 March 2025 | 205,505
| Disposals and repayments | (13,579)
| At 28 February 2026 | 191,926
| Historical cost
| At 1 March 2025 | 205,505
| At 28 February 2026 | 191,926
4 | Debtors | 2026 |  | 2025
£ | £
| Other debtors | 1 |  | 1
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Other creditors | 203,048 |  | 202,424
6 | Related party transactions
| Included within creditors are loans of £200,000 (2024: £200,000) received from directors, N Robertson and J Holdsworth. The loans have no repayment terms and are interest free.
7 | Controlling party
| The company is 100% owned by HRon1 Ltd, whose registered address is Priors Court, Churchmere Road, Sutton Courtenay, Abingdon, OX14 4AQ
8 | Other information
| HRon2 Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Priors Court
| Churchmere Road
| Sutton Courtenay
| Abingdon
| OX14 4AQ

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