Company registration number 14622619 (England and Wales)
H&A PROPERTY HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
H&A PROPERTY HOLDINGS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
H&A PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 14622619)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,725
-
0
Investment property
5
920,000
920,000
921,725
920,000
Current assets
Stocks
848,214
690,790
Debtors
6
560
35,039
Cash at bank and in hand
9,703
13,859
858,477
739,688
Creditors: amounts falling due within one year
7
(1,619,072)
(1,459,734)
Net current liabilities
(760,595)
(720,046)
Total assets less current liabilities
161,130
199,954
Provisions for liabilities
(28,682)
(50,133)
Net assets
132,448
149,821
Capital and reserves
Called up share capital
8
100
100
Non-distributable profits reserve
9
120,878
191,746
Distributable profit and loss reserves
11,470
(42,025)
Total equity
132,448
149,821
H&A PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 14622619)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 September 2025 and are signed on its behalf by:
Mr A P McCabe
Mrs H M McCabe
Director
Director
H&A PROPERTY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

H&A Property Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 10 Upper Grosvenor Road, Tunbridge Wells, England, TN1 2EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rents receivable and is recognised in the period in which the rent relates to.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

H&A PROPERTY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Investment property valuation

Investment property is valued at fair value on the basis of directors' estimates and judgements. Valuations are made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors do not consider it necessary to obtain a valuation by an independent valuer.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2024
-
0
Additions
1,921
At 31 March 2025
1,921
Depreciation and impairment
At 1 April 2024
-
0
Depreciation charged in the year
196
At 31 March 2025
196
H&A PROPERTY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Tangible fixed assets
Fixtures and fittings
£
(Continued)
- 5 -
Carrying amount
At 31 March 2025
1,725
At 31 March 2024
-
0
5
Investment property
2025
£
Fair value
At 1 April 2024
920,000
Additions
92,647
Revaluations
(92,647)
At 31 March 2025
920,000

Investment property comprises £920,000 (last year £920,000). The fair value of the investment property has been arrived at on the basis of valuation carried out by the directors as described in note 2.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
770,768
678,121
Accumulated depreciation
-
-
Carrying amount
770,768
678,121
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
560
35,039
H&A PROPERTY HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,476
-
0
Other creditors
1,616,596
1,459,734
1,619,072
1,459,734
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
50
50
50
50
100
100
100
100
9
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
191,746
-
Non distributable profits in the year
(70,868)
191,746
At the end of the year
120,878
191,746
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