Company registration number 14332776 (England and Wales)
HANDLEY PROPERTY HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HANDLEY PROPERTY HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HANDLEY PROPERTY HOLDINGS LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
134,634
-
0
Investments
5
101
100
134,735
100
Current assets
Debtors
6
101,349
-
0
Cash at bank and in hand
3,635
100
104,984
100
Creditors: amounts falling due within one year
7
(1,126)
(100)
Net current assets
103,858
-
0
Net assets
238,593
100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
238,493
-
0
Total equity
238,593
100

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 November 2025
Mr L Handley
Director
Company registration number 14332776 (England and Wales)
HANDLEY PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Handley Property Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cabourn House, Station Street, Bingham, Nottinghamshire, United Kingdom, NG13 8AQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover represents income from investment properties.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Fair value is determined by referring to open market valuations of the property portfolio updated as considered necessary by the directors to adjust for current market conditions. Revaluation surpluses and deficits are recognised in the income statement. Deferred taxation is provided on these gains or losses at the rate expected to apply when the property is sold. The gains or losses are transferred to investment revaluation reserve to emphasise that such gains are not realised.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HANDLEY PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
HANDLEY PROPERTY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Investment property
2025
£
Fair value
At 1 October 2024
-
0
Additions
134,634
At 30 September 2025
134,634

In the opinion of the director this property is considered to be stated at fair value at 30 September 2025.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
101
100
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024
100
Additions
1
At 30 September 2025
101
Carrying amount
At 30 September 2025
101
At 30 September 2024
100
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
101,349
-
0
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
-
0
100
Corporation tax
401
-
0
Other creditors
725
-
0
1,126
100
2025-09-30 2024-10-01 false false false 07 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr L Handley 14332776 2024-10-01 2025-09-30 14332776 2025-09-30 14332776 2024-09-30 14332776 core:ShareCapital 2025-09-30 14332776 core:ShareCapital 2024-09-30 14332776 core:RetainedEarningsAccumulatedLosses 2025-09-30 14332776 core:RetainedEarningsAccumulatedLosses 2024-09-30 14332776 bus:Director1 2024-10-01 2025-09-30 14332776 2023-10-01 2024-09-30 14332776 2024-09-30 14332776 core:CurrentFinancialInstruments 2024-09-30 14332776 core:CurrentFinancialInstruments 2025-09-30 14332776 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14332776 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14332776 bus:FRS102 2024-10-01 2025-09-30 14332776 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14332776 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP