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COMPANY REGISTRATION NUMBER: 15521276
HEK Properties Ltd
Filleted Unaudited Financial Statements
28 February 2025
HEK Properties Ltd
Statement of Financial Position
28 February 2025
2025
Note
£
£
Fixed assets
Tangible assets
4
142,172
Current assets
Cash at bank and in hand
7,238
Creditors: amounts falling due within one year
5
154,571
---------
Net current liabilities
147,333
---------
Total assets less current liabilities
( 5,161)
-------
Net liabilities
( 5,161)
-------
Capital and reserves
Called up share capital
1
Profit and loss account
( 5,162)
-------
Shareholders deficit
( 5,161)
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 28 February 2025 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 period in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 2 October 2025 , and are signed on behalf of the board by:
Mrs H Tew
Director
Company registration number: 15521276
HEK Properties Ltd
Notes to the Financial Statements
Period ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 78 Crosby Road, West Bridgford, Nottingham, NG2 5GH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements of the company have been prepared on a going concern basis as in the opinion of the director the company remains a going concern and is expected to return a profit in future periods. The director will not require repayment of their loan until such a time as the company has sufficient working capital to sustain the business after making the repayments.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for the rental of properties.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible assets
Freehold property
£
Cost
At 1 March 2024
Additions
142,172
---------
At 28 February 2025
142,172
---------
Depreciation
At 1 March 2024 and 28 February 2025
---------
Carrying amount
At 28 February 2025
142,172
---------
As the property was acquired at market value during the financial year, it is the opinion of the director that the cost price reflects the market value of the property at the financial year end.
5. Creditors: amounts falling due within one year
2025
£
Other creditors
154,571
---------
6. Director's advances, credits and guarantees
The amount owed to the director as at 28 February 2025 was £153,072. The director's loan is interest free and repayable on demand.