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Registered Number: 03855093
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 August 2024

for

H C REAL ESTATE LIMITED

H C Real Estate Limited
Contents Page
For the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H C Real Estate Limited for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ .

This report is made solely to the Board of Directors of H C Real Estate Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of H C Real Estate Limited and state those matters that we have agreed to state to the Board of Directors of H C Real Estate Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H C Real Estate Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H C Real Estate Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of H C Real Estate Limited. You consider that H C Real Estate Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H C Real Estate Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts ended 31 August 2024.


Campbell Accountancy Limited - Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
Northamptonshire
NN11 6YE
26 May 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 800,000    379,573 
800,000    379,573 
Current assets      
Debtors 1,500    1,500 
Cash at bank and in hand 5,382    2,740 
6,882    4,240 
Creditors: amount falling due within one year (72,699)   (49,109)
Net current assets (65,817)   (44,869)
 
Total assets less current liabilities 734,183    334,704 
Creditors: amount falling due after more than one year (29)   (47,659)
Provisions for liabilities (105,107)   - 
Net assets 629,047    287,045 
 

Capital and reserves 		     
Called up share capital 4    4 
Reserves 4 315,320    - 
Profit and loss account 313,723    287,041 
Shareholders' funds 629,047    287,045 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 May 2025 and were signed on its behalf by:


-------------------------------
Gian Kharaud
Director
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General Information
H C Real Estate Limited is a private company, limited by shares, registered in England and Wales, registration number 03855093, registration address c/o Old Chapel, The Green, Lower Boddington, Northamptonshire, NN11 6YE. The trading address of the company is 7-9 Bridge Road, East Molesey, Surrey, KT8 9EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of rents receivable.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 September 2023 379,573    379,573 
Additions -    - 
Disposals -    - 
Revaluations 420,427    420,427 
At 31 August 2024 800,000    800,000 
Depreciation
At 01 September 2023 -    - 
Charge for year -    - 
On disposals -    - 
At 31 August 2024 -    - 
Net book values
Closing balance as at 31 August 2024 800,000    800,000 
Opening balance as at 01 September 2023 379,573    379,573 

Revaluation
The company's freehold property was revalued by the directors with reference to agents on 31/8/2024.

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