REGISTERED NUMBER: 13987959 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

HRJ Enterprise Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P Carter

Mr Wenrong Lu

Mrs Guilan Yang

REGISTERED OFFICE:

Willow Wood Farm Wyck Hill

Stow-On-The-Wold

Cheltenham

Gloucestershire

GL541HT

REGISTERED NUMBER:

13987959 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

1,789

2,173

Investment property

5

10,577,128

10,523,468

10,578,917

10,525,641

CURRENT ASSETS

Debtors

6

457,477

190,891

Cash at bank

2,203,320

2,321,769

2,660,797

2,512,660

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

(151,623

)

(131,464

)

NET CURRENT ASSETS

2,509,174

2,381,196

TOTAL ASSETS LESS CURRENT LIABILITIES

13,088,091

12,906,837

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(13,367,831

)

(13,444,607

)

NET LIABILITIES

(279,740

)

(537,770

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(279,840

)

(537,870

)

(279,740

)

(537,770

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mr J P Carter - Director

1.	STATUTORY INFORMATION

HRJ Enterprise Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts are prepared on a going concern basis as the company has the support of its parent company BKS to continue with the plan to invest in a commercial property in the UK, so that it is able to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods

Turnover

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

Income received in advance is deferred and recognised in the period to which it relates.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Factors affecting future tax charge

The company has tax losses of £1,349,205 (31 Mar 2025: £1,184,028) available to offset against future trading profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

2,556

DEPRECIATION

At 1 April 2025

383

Charge for year

384

At 31 March 2026

767

NET BOOK VALUE

At 31 March 2026

1,789

At 31 March 2025

2,173

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

10,523,468

Additions

53,660

At 31 March 2026

10,577,128

NET BOOK VALUE

At 31 March 2026

10,577,128

At 31 March 2025

10,523,468

6.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

22,442

22,093

Other debtors

393,836

160,383

416,278

182,476

Amounts falling due after more than one year:

Other debtors

41,199

8,415

Aggregate amounts

457,477

190,891

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

94,788

111,351

Taxation and social security

8,081

173

Other creditors

48,754

19,940

151,623

131,464

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed to group undertakings

13,018,269

13,127,829

Other creditors

349,562

316,778

13,367,831

13,444,607

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Bks International Co. Ltd.