REGISTERED NUMBER: 07149826 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

High Fold Properties Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Ratcliffe

Mrs E Ratcliffe

REGISTERED OFFICE:

Lane End Beadlam,

Nawton,

York

YO62 7SS

REGISTERED NUMBER:

07149826 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Tangible assets

4

26,250

901,628

Investments

5

343,888

-

Investment property

6

860,691

-

1,230,829

901,628

CURRENT ASSETS

Debtors

895

5,706

Cash at bank

89,099

442,057

89,994

447,763

CREDITORS

Amounts falling due within one year

5,068

7,402

NET CURRENT ASSETS

84,926

440,361

TOTAL ASSETS LESS CURRENT LIABILITIES

1,315,755

1,341,989

CAPITAL AND RESERVES

Called up share capital

383

383

Share premium

19,895

19,895

Retained earnings

1,295,477

1,321,711

1,315,755

1,341,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mrs E Ratcliffe - Director

1.	STATUTORY INFORMATION

High Fold Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about High Fold Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

934,125

Reclassification/transfer

(860,691

)

At 31 July 2025

73,434

DEPRECIATION

At 1 August 2024

32,497

Charge for year

14,687

At 31 July 2025

47,184

NET BOOK VALUE

At 31 July 2025

26,250

At 31 July 2024

901,628

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

Additions

343,852

Revaluations

36

At 31 July 2025

343,888

NET BOOK VALUE

At 31 July 2025

343,888

Cost or valuation at 31 July 2025 is represented by:

Totals

£

Valuation in 2025

343,888

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Reclassification/transfer

860,691

At 31 July 2025

860,691

NET BOOK VALUE

At 31 July 2025

860,691