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COMPANY REGISTRATION NUMBER: 6792960

H.J. Projects Ltd

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

H.J. Projects Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,455 | 2,345
Investments | 6 |  | 100 | –
|  | ------- | -------
|  | 2,555 | 2,345

Current assets

Debtors | 7 | 5,111 |  | –
Cash at bank and in hand | 24,648 |  | –
| -------- |  | ----
| 29,759 |  | –

Creditors: amounts falling due within one year | 8 | 21,301 |  | 16,228
| -------- |  | --------
Net current assets/(liabilities) |  | 8,458 | ( 16,228)
|  | -------- | --------
Total assets less current liabilities |  | 11,013 | ( 13,883)

Provisions

Taxation including deferred tax |  | 256 | 792
|  | -------- | --------
Net assets/(liabilities) |  | 10,757 | ( 14,675)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 10,755 | ( 14,677)
|  | -------- | --------
Shareholder funds/(deficit) |  | 10,757 | ( 14,675)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

H.J. Projects Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 11 August 2026 , and are signed on behalf of the board by:

Mr H A Jones |
Director |

Company registration number: 6792960

H.J. Projects Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 92-94 High Street, Porthmadog, Gwynedd, LL49 9NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The director has reviewed a period of 12 months from the date of approval of these financial statements and has confirmed his willingness to retain his loan in the company to enable it to meet all its liabilities as they fall due. As a result it is appropriate to prepare the accounts on a going concern basis. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable services rendered, net of discounts and Value Added Tax. Rendering of services When providing day services, turnover is usually recognised on completion of the service and, for monthly engagements, it is recognised by reference to the stage of completion at the balance sheet date. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Motor van | - | 25% reducing balance
| Office equipment | - | 20% reducing balance

Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss. Investments in associates Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition. Investments in joint ventures Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: Nil).
5. Tangible assets

| Plant and machinery | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 8,956 | 8,175 | 17,131
Additions | 290 | 252 | 542
| ------- | ------- | --------
At 31 December 2025 | 9,246 | 8,427 | 17,673
| ------- | ------- | --------
Depreciation |  |  |
At 1 January 2025 | 7,984 | 6,802 | 14,786
Charge for the year | 153 | 279 | 432
| ------- | ------- | --------
At 31 December 2025 | 8,137 | 7,081 | 15,218
| ------- | ------- | --------
Carrying amount |  |  |
At 31 December 2025 | 1,109 | 1,346 | 2,455
| ------- | ------- | --------
At 31 December 2024 | 972 | 1,373 | 2,345
| ------- | ------- | --------

6. Investments

| Shares in participating interests
| £
Cost |
At 1 January 2025 | –
Additions | 100
| ----
At 31 December 2025 | 100
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 100
| ----
At 31 December 2024 | –
| ----

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 5,102 | –
Other debtors | 9 | –
| ------- | ----
| 5,111 | –
| ------- | ----

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 6,281 | –
Social security and other taxes | 6,903 | –
Other creditors - Eryri Lettings Ltd | 576 | –
Other creditors | 7,541 | 16,228
| -------- | --------
| 21,301 | 16,228
| -------- | --------

9. Director's advances, credits and guarantees
There have been no advances, credits and guarantees made to the director during the year.