Hattron Investments Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 15955099

		31 December 2025		31 December 2024
	Notes	$	$	$	$
FIXED ASSETS
Investments	4		89,858		89,858

			89,858		89,858
CURRENT ASSETS
Debtors	5	1,548		892
Cash at bank and in hand		83,164		-

		84,712		892
Creditors: Amounts Falling Due Within One Year	6	(16,571 )		(10,736 )

NET CURRENT ASSETS (LIABILITIES)			68,141		(9,844 )

TOTAL ASSETS LESS CURRENT LIABILITIES			157,999		80,014

NET ASSETS			157,999		80,014

CAPITAL AND RESERVES
Called up share capital	7		90,749		90,749
Income Statement			67,250		(10,735 )

SHAREHOLDERS' FUNDS			157,999		80,014

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 27 August 2026 and were signed on its behalf by:

S L Stewart

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Hattron Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15955099 . The registered office is 9 Pine Grove, Bricket Wood, St Albans, Hertfordshire, AL2 3ST.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have given consideration to the cash flow forecasts and budgeted profitability of the company for a period of not less than 12 months from the date of approval of these financial statements. Based on this the directors are of the opinion that the company is a going concern and therefore that it is appropriate to prepare on a going concern basis.

2.3. Foreign Currencies

The financial statements have been presented in US Dollars, which is also the functional currency of the Company. The functional currency of the company is USD due to its primary source of income, being dividends received in USD. The period-end exchange rate is $1.3472 (2024: $1.2515 to £1).

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the statement of financial position date are translated at the rates of exchange prevailing at that date. All exchange differences are included in the profit and loss account.

2.4. Group financial statements

The company has taken the exemption under Section 398 of the Companies Act 2006 from preparing consolidated financial statements.

2.5. Investments

Investments are stated at cost less impairment.

2.6. Dividend income

Dividend income is recognised when the Company’s right to receive payment is established.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Subsidiaries
	$
Cost
As at 1 January 2025	89,858

As at 31 December 2025	89,858

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	89,858

As at 1 January 2025	89,858

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Hattron Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Name	Country of incorporation	%	Nature of business
I Hennig & Co Limited	United Kingdom	100	Diamond brokers
Clemente Business Limited	British Virgin Islands	100	Investment holding company

5. Debtors

	31 December 2025	31 December 2024
	$	$
Due within one year
Amounts owed by group undertakings	656	-
Other debtors	892	892

	1,548	892

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	$	$
Other creditors	16,571	10,736

7. Share Capital

	31 December 2025	31 December 2024
	$	$
Called Up Share Capital not Paid	892	892
Called Up Share Capital has been paid up	89,857	89,857

Amount of Allotted, Called Up Share Capital	90,749	90,749

Unpaid share capital consists of 680 ordinary shares with a nominal value of £1 each.

Paid share capital consists of 67,320 ordinary shares with a nominal value of £1 each.

8. Related Party Transactions

The company has taken advantage of the exemption under paragraph 33.1a of FRS 102 not to disclose any transactions entered into between two or more members of a group where any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

9. Controlling Party

The company's controlling party is Hattron Limited by virtue of his ownership of 80% of the issued share capital in the company.

The ultimate parent undertaking is The Elpis Trust. The Elpis Trust does not produce consolidated financial statements.

St Marks Associates Limited, a company incorporated in the Isle of Man, is, in its capacity as trustee of the Elpis Trust, considered to be the ultimate controlling party of Hattron Investments Limited.

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