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Company registration number: 10928365







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


HARGREAVES COMMERCIAL PROPERTY LIMITED






































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HARGREAVES COMMERCIAL PROPERTY LIMITED
 


 
COMPANY INFORMATION


Directors
M J Hargreaves 
V M Hargreaves 
R L Hargreaves 




Registered number
10928365



Registered office
53 Links Lane

Rowlands Castle

Hampshire

PO9 6AE




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX




 


HARGREAVES COMMERCIAL PROPERTY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4

 


HARGREAVES COMMERCIAL PROPERTY LIMITED
REGISTERED NUMBER:10928365



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
5,991,357
5,991,357

  
5,991,357
5,991,357

  

Total assets less current liabilities
  
 
5,991,357
 
5,991,357

  

Net assets
  
5,991,357
5,991,357


Capital and reserves
  

Called up share capital 
  
5,991,357
5,991,357

  
5,991,357
5,991,357


Page 1
 


HARGREAVES COMMERCIAL PROPERTY LIMITED
REGISTERED NUMBER:10928365


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M J Hargreaves
Director

Date: 15 September 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2
 


HARGREAVES COMMERCIAL PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Hargreaves Commercial Property Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office, which is the same as the principal place of business, is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3
 


HARGREAVES COMMERCIAL PROPERTY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
6,444,232



At 31 December 2024

6,444,232



Impairment


At 1 January 2024
452,875



At 31 December 2024

452,875



Net book value



At 31 December 2024
5,991,357



At 31 December 2023
5,991,357

 
Page 4