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REGISTERED NUMBER: 02181722 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Hafren Investments Ltd

Hafren Investments Ltd (Registered number: 02181722)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Hafren Investments Ltd

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | P. D. Goacher

| C. R. Cava

| SECRETARY: | C. R. Cava

| REGISTERED OFFICE: | 21 Priory Avenue

| Turnham Green

| Chiswick

| London

| W4 1TZ

| REGISTERED NUMBER: | 02181722 (England and Wales)

| ACCOUNTANTS: | Preston Accountants Limited.

| Chartered Certified Accountants

| 1 Carlton Parade

| Preston Road

| Wembley

| Middlesex

| HA9 8NE

Hafren Investments Ltd (Registered number: 02181722)

Statement of Financial Position

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,411 |  | 2,514 |  |

CURRENT ASSETS

Stocks | 5 | 2,790,234 |  | 3,676,282 |  |

Debtors | 6 | 229,077 |  | 199,077 |  |

Investments | 7 | 569,423 |  | 284,003 |  |

Cash at bank | 1,622,090 |  | 493,978 |  |

5,210,824 |  | 4,653,340 |  |

CREDITORS

Amounts falling due within one year | 8 | 5,228 |  | 4,992 |  |

NET CURRENT ASSETS | 5,205,596 |  | 4,648,348 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,208,007 |  | 4,650,862 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 11 |  | 11 |  |

Share premium | 39,996 |  | 39,996 |  |

Retained earnings | 5,168,000 |  | 4,610,855 |  |

SHAREHOLDERS' FUNDS | 5,208,007 |  | 4,650,862 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 August 2026 and were signed on its behalf by:

P. D. Goacher - Director

Hafren Investments Ltd (Registered number: 02181722)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Hafren Investments Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipment | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025

| and 31 March 2026 | 2,000 |  | 1,609 |  | 3,609 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 1,095 |  | 1,095 |  |

| Charge for year | - |  | 103 |  | 103 |  |

| At 31 March 2026 | - |  | 1,198 |  | 1,198 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,000 |  | 411 |  | 2,411 |  |

| At 31 March 2025 | 2,000 |  | 514 |  | 2,514 |  |

5. | STOCKS

| 31.3.26 |  | 31.3.25

£ | £ |

| Stocks | 2,790,234 |  | 3,676,282 |  |

Hafren Investments Ltd (Registered number: 02181722)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 229,077 |  | 199,077 |  |

7. | CURRENT ASSET INVESTMENTS

| 31.3.26 |  | 31.3.25

£ | £ |

| Loans & Advances | 200,000 |  | 200,000 |  |

| Shares in subsidiaries | 369,423 |  | 84,003 |  |

569,423 |  | 284,003 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Directors' loan accounts | 2,002 |  | 1,766 |  |

| Accrued expenses | 3,226 |  | 3,226 |  |

5,228 |  | 4,992 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 11 | Ordinary | 1 | 11 |  | 11 |  |

10. | TRADE INVESTMENTS - SUBSIDIARY UNDERTAKINGS (AS PER NOTE 10)

| During the year the company held shares in the following subsidiaries:

|  | Proportion of Shares issued |  | Cost of Shares held |  |

| £ |  |

| JJP Properties Limited Ordinary shares |  | 50% |  | 2 |  |

| Adaptable Trading Co Limited Ordinary Shares |  | 100% |  | 369,421 |  |

| 369,423 |  |

11. | STOCKS

| The company's stock consist of quoted shares and unquoted shares. They are stated at lower of cost and the net realisable value. In the accounts to 31 March 2026 the stocks were revalued at £2,790,234 and recognised in the trading and profit and loss account and statement of financial position.