Hambra Properties Limited

Company registration number: 11708414
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investment property	4	556,405	556,405
Current assets
Debtors	5	1,295	15,040
Cash at bank and in hand		3,169	4,349
		4,464	19,389
Creditors: Amounts falling due within one year	6	(429,778)	(451,108)
Net current liabilities		(425,314)	(431,719)
Total assets less current liabilities		131,091	124,686
Creditors: Amounts falling due after more than one year	6	(70,382)	(83,732)
Net assets		60,709	40,954
Capital and reserves
Called up share capital	7	20	1
Retained earnings		60,689	40,953
Shareholders' funds		60,709	40,954

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Hambra Properties Limited

Company registration number: 11708414
Balance Sheet as at 31 December 2024 (continued)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 9 September 2025 and signed on its behalf by:

Ms A Patel
Director

Hambra Properties Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 North Street
Oadby
LEICESTER
LE2 5AH

These financial statements were authorised for issue by the Board on 9 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the renting of investment property in the ordinary course of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Hambra Properties Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 December 2024 (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate as valued by the director.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

4	Investment properties

	2024 £
At 1 January	556,405
At 31 December	556,405

Investment property is valued by the director at estimated market value. At the balance sheet date the director considered that the valuation did not materially differ from cost.

There has been no valuation of investment property by an independent valuer.

5

Debtors

Current	2024 £	2023 £
Trade debtors	1,276	-
Other debtors	19	15,040
	1,295	15,040

Hambra Properties Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 December 2024 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Director's current account		424,369	422,586
Other creditors		5,409	28,522
		429,778	451,108
Due after one year
Loans and borrowings		70,382	83,732

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings		70,382	83,732

Creditors include bank loans not repayable by instalments of £70,382 (2023 - £83,732) due after more than five years.

Bank borrowings are secured on the investment properties.

7	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	20	20	1	1

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5