Hayshine Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10271796

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		500,000		500,000

			500,000		500,000
CURRENT ASSETS
Debtors	5	100		100
Cash at bank and in hand		87,100		71,288

		87,200		71,388
Creditors: Amounts Falling Due Within One Year	6	(31,678 )		(27,603 )

NET CURRENT ASSETS (LIABILITIES)			55,522		43,785

TOTAL ASSETS LESS CURRENT LIABILITIES			555,522		543,785

PROVISIONS FOR LIABILITIES
Deferred Taxation			(91,268 )		(91,268 )

NET ASSETS			464,254		452,517

CAPITAL AND RESERVES
Called up share capital			100		100
Other reserves			390,024		390,024
Profit and Loss Account			74,130		62,393

SHAREHOLDERS' FUNDS			464,254		452,517

Page 1

Page 2

Hayshine Properties Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Patel

Director

27/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hayshine 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

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover represents rental income receivable from investment property.

2.3. Investment Properties

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.

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 August 2024 and 31 July 2025	500,000

The fair value of the investment property has been arrived on the basis of valuation carried out by the directors of the company at 31 July 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If the revalued investment property was stated on a historical cost basis rather than a fair value basis, the amount would have been £18,708 (2024: £18,708)

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Hayshine Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	100	100

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	15,200	15,200
Other creditors	13,725	8,963
Taxation and social security	2,753	3,440

	31,678	27,603

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