Hague Commercial Properties Limited

Registered number

13158203

Filleted Accounts

31 March 2025

Hague Commercial Properties Limited
Registered number:		13158203
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		829,936			829,936

Current assets
Cash at bank and in hand		4,196			4,203

Creditors: amounts falling due within one year	4	(21,028)			(21,310)

Net current liabilities			(16,832)			(17,107)

Total assets less current liabilities			813,104			812,829

Creditors: amounts falling due after more than one year	5		(593,414)			(644,955)



Net assets			219,690			167,874

Capital and reserves
Called up share capital			1			1
Profit and loss account			219,689			167,873

Shareholder's funds			219,690			167,874

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.




J. E. Hague
Director
Approved by the board on 9 December 2025

Hague Commercial Properties Limited
Notes to the Accounts
for the year ended 31 March 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
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of commercial property and is recognised in the period to which it relates.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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	2		2


3	Investments

Other
investments
£
	Cost

	At 31 March 2025			829,936

	Historical cost
	At 1 April 2024			829,936
	At 31 March 2025			829,936

	The investment is a freehold property acquired at its arm's length valuation on 26 February 2021. In the opinion of the directors the fair value of the property has not altered materially since acquisition and consequently no adjustment to the investment value has been made at 31 March 2025.


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

	Taxation and social security costs	16,870		17,153
	Other creditors	4,158		4,157
		21,028		21,310


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

	Other creditors	593,414		644,955


6	Related party transactions

	On 26 February 2021 consequent to an agreement between J. E. Hague, K. S. Hague, and two companies to which they are related, Hague Dental Supplies Limited and Ampco 159 Limited, Hague Commercial Properties Limited received a loan of £829,936 from J. E. Hague and K. S. Hague. The loan has no formal repayment date and is interest free. Repayments are made at the discretion of the directors. The outstanding loan at 31 March 2025 was £593,414 (31 March 2024: £644,955).


7	Controlling party

	The company is controlled by J. E. Hague.


8	Other information

	Hague Commercial Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Solo House, The Courtyard
	London Road
	Horsham
	West Sussex
	RH12 1AT