Habitect Investments Ltd - Filleted accounts

Registered number

11654152

Habitect Investments Ltd

Filleted Accounts

30 April 2025

Habitect Investments Ltd
Registered number:		11654152
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,546			688,611

Current assets
Stocks		412,978			-
Debtors	4	72,894			38,740
Cash at bank and in hand		9,523			1,768
		495,395			40,508

Creditors: amounts falling due within one year	5	(938,225)			(498,034)

Net current liabilities			(442,830)			(457,526)

Total assets less current liabilities			(441,284)			231,085

Creditors: amounts falling due after more than one year	6		(31,433)			(312,842)



Net liabilities			(472,717)			(81,757)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(472,817)			(81,857)

Shareholder's funds			(472,717)			(81,757)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Brown
Director
Approved by the board on 3 December 2025

Habitect Investments Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Income derives from the rental of property and is recognised when it becomes receivable.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant & Machinery	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 May 2024	723,831		3,014		726,845
	Additions	406,215		374		406,589
	Disposals	(1,130,046)		-		(1,130,046)
	At 30 April 2025	-		3,388		3,388

	Depreciation
	At 1 May 2024	37,376		858		38,234
	Charge for the year	-		984		984
	On disposals	(37,376)		-		(37,376)
	At 30 April 2025	-		1,842		1,842

	Net book value
	At 30 April 2025	-		1,546		1,546
	At 30 April 2024	686,455		2,156		688,611


4	Debtors			2025		2024
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			35,167		35,361
	Other debtors			37,727		3,379
				72,894		38,740


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			288,394		-
	Taxation and social security costs			1,196		1,454
	Directors' loan account			648,635		496,556
	Other creditors			-		24
				938,225		498,034


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			31,433		312,842


7	Loans			2025		2024
£					£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years			31,433		312,842


8	Other information

	Habitect Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ