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REGISTERED NUMBER: 12832121 (England and Wales)











Unaudited Financial Statements

for the Period 1 September 2023 to 31 January 2025

for

H&P Property Investments Ltd

H&P Property Investments Ltd (Registered number: 12832121)






Contents of the Financial Statements
for the Period 1 September 2023 to 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H&P Property Investments Ltd

Company Information
for the Period 1 September 2023 to 31 January 2025







DIRECTOR: Ms R L Radley





REGISTERED OFFICE: Bamburgh House Clacton Road
Thorrington
Colchester
Essex
CO7 8JN





REGISTERED NUMBER: 12832121 (England and Wales)





ACCOUNTANTS: Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

H&P Property Investments Ltd (Registered number: 12832121)

Balance Sheet
31 January 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 348,047 348,047

CURRENT ASSETS
Cash at bank 3,080 4,791

CREDITORS
Amounts falling due within one year 5 111,800 111,683
NET CURRENT LIABILITIES (108,720 ) (106,892 )
TOTAL ASSETS LESS CURRENT LIABILITIES 239,327 241,155

CREDITORS
Amounts falling due after more than one
year

6

(206,025

)

(206,025

)

PROVISIONS FOR LIABILITIES 8 (12,500 ) (12,500 )
NET ASSETS 20,802 22,630

CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 37,500 37,500
Retained earnings 10 (16,798 ) (14,970 )
SHAREHOLDERS' FUNDS 20,802 22,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

H&P Property Investments Ltd (Registered number: 12832121)

Balance Sheet - continued
31 January 2025


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 director and authorised for issue on 17 June 2025 and were signed by:





Ms R L Radley - Director


H&P Property Investments Ltd (Registered number: 12832121)

Notes to the Financial Statements
for the Period 1 September 2023 to 31 January 2025

1. STATUTORY INFORMATION

H&P Property Investments Ltd 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.

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

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
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


H&P Property Investments Ltd (Registered number: 12832121)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 January 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

Going concern
Having discussed the projected results and cash flows of the company, the directors plan that the company will continue to generate cash in the current year and beyond. The company currently has the support of its directors who will continue to provide and extend loans in order that the cash demands can be met. Whilst there is always considerable uncertainty in predicting cash flows more than a few months into the future, the directors are confident that the cash demands of the company will be satisfied, and it is therefore appropriate to prepare the financial statements on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023
and 31 January 2025 348,047
NET BOOK VALUE
At 31 January 2025 348,047
At 31 August 2023 348,047

H&P Property Investments Ltd (Registered number: 12832121)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 January 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors - 103
Amounts owed to associates 110,000 109,834
Other creditors 1,800 1,746
111,800 111,683

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2023
£    £   
Other creditors 206,025 206,025

7. SECURED DEBTS

The following secured debts are included within creditors:

2025 2023
£    £   
Other loans 206,025 206,025

The bank loan has been secured against the investment property.

8. PROVISIONS FOR LIABILITIES
2025 2023
£    £   
Deferred tax
Accelerated capital allowances 12,500 12,500

Deferred
tax
£   
Balance at 1 September 2023 12,500
Balance at 31 January 2025 12,500

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
100 Ordinary £1 100 100

H&P Property Investments Ltd (Registered number: 12832121)

Notes to the Financial Statements - continued
for the Period 1 September 2023 to 31 January 2025

10. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 September 2023 (14,970 ) 37,500 22,530
Deficit for the period (1,828 ) (1,828 )
At 31 January 2025 (16,798 ) 37,500 20,702