REGISTERED NUMBER: 11317901 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

HAMPTON HILL 1998 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr R G Husband

Mr S A Messaris

Mr A S Paizes

REGISTERED OFFICE:

49 Crouch Lane

Borough Green

Sevenoaks

Kent

TN15 8LU

REGISTERED NUMBER:

11317901 (England and Wales)

ACCOUNTANTS:

Honey Barrett Limited

Chartered Accountants

53 Gildredge Road

Eastbourne

East Sussex

BN21 4SF

FIXED ASSETS

Tangible assets

5

21,052

42,105

Investment property

6

5,435,000

5,081,895

5,456,052

5,124,000

CURRENT ASSETS

Debtors

7

6,608

16,858

Cash at bank

61,702

23,079

68,310

39,937

CREDITORS

Amounts falling due within one year

8

186,005

136,897

NET CURRENT LIABILITIES

(117,695

)

(96,960

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,338,357

5,027,040

CREDITORS

Amounts falling due after more than one year

9

(3,703,707

)

(3,820,864

)

PROVISIONS FOR LIABILITIES

11

(274,262

)

(191,249

)

NET ASSETS

1,360,388

1,014,927

CAPITAL AND RESERVES

Called up share capital

12

100

100

Non distributable reserves

806,996

542,168

Retained earnings

553,292

472,659

SHAREHOLDERS' FUNDS

1,360,388

1,014,927

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 1 September 2025 and were signed on its behalf by:

Mr A S Paizes - Director

Mr S A Messaris - Director

1.	STATUTORY INFORMATION

Hampton Hill 1998 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on cost

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, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured 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 transaction price less any impairment.

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, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

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 the estimated cash flows discounted at the asset's original effective rate.

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 of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

84,211

DEPRECIATION

At 1 April 2024

42,106

Charge for year

21,053

At 31 March 2025

63,159

NET BOOK VALUE

At 31 March 2025

21,052

At 31 March 2024

42,105

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

5,081,895

Revaluations

353,105

At 31 March 2025

5,435,000

NET BOOK VALUE

At 31 March 2025

5,435,000

At 31 March 2024

5,081,895

Fair value at 31 March 2025 is represented by:

£

Valuation in 2014

722,890

Valuation in 2025

353,105

Cost

4,359,005

5,435,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade debtors

6,608

16,858

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Bank loans and overdrafts

49,372

25,000

Corporation tax

29,708

8,596

Other creditors

16,534

16,534

Accruals and deferred income

90,391

86,767

186,005

136,897

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Bank loans - 2-5 years

197,486

100,000

Bank loans over 5 years

1,820,529

1,991,759

Other creditors

951,167

980,074

Directors' loan accounts

734,525

749,031

3,703,707

3,820,864

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

1,820,529

1,991,759

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as

restated

£

£

Bank loans

2,067,387

2,116,759

The bank loans are secured by way of a fixed and floating charge on all assets of the company.

11.	PROVISIONS FOR LIABILITIES

2025

2024

as

restated

£

£

Deferred tax

Accelerated capital allowances

5,263

10,526

Investment properties

268,999

180,723

274,262

191,249

Deferred

tax

£

Balance at 1 April 2024

191,249

Provided during year

83,013

Balance at 31 March 2025

274,262

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

100

Ordinary

£1

100

100