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Registered number: 12128599
HORNER BLAKEY INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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HORNER BLAKEY INVESTMENTS LIMITED
REGISTERED NUMBER: 12128599
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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HORNER BLAKEY INVESTMENTS LIMITED
REGISTERED NUMBER: 12128599
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2026.
The notes on pages 3 to 6 form part of these financial statements.
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HORNER BLAKEY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Horner Blakey Investments Limited is a private company limited by shares and registered in England and Wales. The address of its prinipal place of business is Ground FLoor, 141-142 Fenchurch Street, London EC3M 6BQ.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
Revenue is recognised by the company in respect of management charge earned from the subsidiaries.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Intangible assets represent non-monetary assets (book of business) purchased that have no physical substance. Intangibles are initially recognised at cost and subsequently amortised on a straight-line basis to the Statement of income and retained earnings over their useful economic life.
Investments in subsidiaries are measured at cost less accumulated impairment.
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HORNER BLAKEY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short-term creditors are measured at the transaction price.
Dividends are recognised when they become legally payable.
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The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
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Charge for the year on owned assets
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HORNER BLAKEY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Investments in subsidiary companies
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The following was a subsidiary undertaking of the Company:
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Fourth Floor, 141-142 Fenchurch Street, London, United Kingdom EC3M 6BQ
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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HORNER BLAKEY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due after more than one year
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due 2-5 years
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Bank loans relate to a commercial loan taken out to fund a purchase in an investment and are repayable by way of monthly installments.
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Contingent liabilities relate to the purchase of intangible fixed assets. Future consideration which is known has been recorded in liabilities. Additional consideration may become payable in the future and are currently an unknown amount.
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Related party transactions
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The company is not required to disclose transactions with its subsidiary companies, Horner Blakey Limited, due to the fact that they form part of a wholly owned group, of which Horner Blakey Investments Limited is the ultimate parent company.
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