Company No: 01543615 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Leslie Paul Daniels

REGISTERED OFFICE	Treviot House 186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

COMPANY NUMBER

01543615 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2024		2023
		£		£
Fixed assets
Investment property	3	468,157		468,157
		468,157		468,157
Current assets
Cash at bank and in hand		57,106		37,054
		57,106		37,054
Creditors: amounts falling due within one year	4	( 282,743)		( 290,088)
Net current liabilities		(225,637)		(253,034)
Total assets less current liabilities		242,520		215,123
Creditors: amounts falling due after more than one year	5	( 5,761)		( 10,569)
Provision for liabilities	6	( 16,997)		( 16,708)
Net assets		219,762		187,846
Capital and reserves
Called-up share capital		120		120
Fair value reserve		161,676		161,676
Capital redemption reserve		1		1
Profit and loss account		57,965		26,049
Total shareholders' funds		219,762		187,846

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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hyleford Investments Limited (registered number: 01543615) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

Leslie Paul Daniels Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hyleford Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House 186-192 High Road, Ilford, Essex, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director is aware that the company has net current liabilities and believes that sufficient financial support is available to the company to enable it to continue trading for the foreseeable future. Therefore the financial statements have been prepared on a going concern basis.

Turnover

Turnover represents rental income receivable during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2024	468,157
As at 31 December 2024	468,157

Valuation

The fair value of the investment property at 31 December 2024 is represented by:
Valuation in 2014 £80,390
Valuation in 2016 £42,000
Valuation in 2018 £55,000
Cost £290,767

The fair value of investment properties at the reporting date was based on a valuation carried out by L P Daniels, a director of the company. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in its location, together with a review of property rental yields. No depreciation is provided in respect of these properties.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2024		2023
	£		£
Historic cost	290,767		290,767

4. Creditors: amounts falling due within one year

	2024		2023
	£		£
Bank loans	4,807		4,688
Trade creditors	2,014		0
Amounts owed to related parties	114,977		126,415
Amounts owed to director	175		15,895
Accruals	1,680		1,774
Taxation and social security	13,842		7,445
Other creditors	145,248		133,871
	282,743		290,088

5. Creditors: amounts falling due after more than one year

	2024		2023
	£		£
Bank loans	5,761		10,569

6. Provision for liabilities

	2024		2023
	£		£
Deferred tax	16,997		16,708