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Registered number: 12176155 HARTLEY PROPERTY HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
HARTLEY PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: 12176155 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 335 |  | 838
Investment property | 5 |  | 240,514 |  | 240,514
|  |  | 240,849 |  | 241,352
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 6,747 |  | 3,849 |
|  | 6,747 |  | 3,849 |
Creditors: amounts falling due within one year | 7 | (2,413) |  | (2,365) |
Net current assets |  |  | 4,334 |  | 1,484
Total assets less current liabilities |  |  | 245,183 |  | 242,836
Creditors: amounts falling due after more than one year | 8 |  | (257,647) |  | (255,217)
Net liabilities |  |  | (12,464) |  | (12,381)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | (12,564) |  | (12,481)
|  |  | (12,464) |  | (12,381)
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HARTLEY PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: 12176155 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 comprehensive income 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:
D Thompson
Director
Date: 28 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
HARTLEY PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Hartley Property Holdings Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Charles Lake House Claire Causeway, Crossways Business Park, Dartford, DA2 6QA. The principal activity of the company during the year was that of property rental. 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 presentation currency of the financial statements is the Pound Sterling (GBP). The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date, the company's balance sheet reflected a net deficit amounting to £12,464 (2024: £12,381). The company is reliant upon the ongoing financial support of its associated company and directors personally. After giving due consideration to the above, the directors are of the view that the going concern basis remains appropriate.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
HARTLEY PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term 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.
| 2.10 | 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. Page 4
HARTLEY PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 September 2024 | 2,515
| At 31 August 2025 | 2,515
| Depreciation |
| At 1 September 2024 | 1,677
| Charge for the year on owned assets | 503
| At 31 August 2025 | 2,180
| Net book value |
| At 31 August 2025 | 335
| At 31 August 2024 | 838
5. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 September 2024 | 240,514
| At 31 August 2025 | 240,514
The 2025 valuations were made by the directors, on an open market value for existing use basis.
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HARTLEY PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,747 | 3,849
|  | 6,747 | 3,849
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 175 | 175
| Accruals and deferred income | 2,238 | 2,190
|  | 2,413 | 2,365
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 175,975 | 175,975
| Other creditors | 81,672 | 79,242
|  | 257,647 | 255,217
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 175,975 | 175,975
|  | 175,975 | 175,975
| The bank loan is secured by way of a fixed charge over the investment property held by the company.
10. | Share capital
Page 6
HARTLEY PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Related party transactions
| Included within other creditors due within one year is an amount of £175 (2024 - £175) due to the directors of the company. Included within other creditors due more then one year is an amount of £81,672 (2024 - £79,242) due to a company connected by way of common directors.
Page 7