Auckland Property Holdings Limited

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

Registered number: 13638411

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		400,000		400,000

			400,000		400,000
CURRENT ASSETS
Debtors	5	102,134		114,886
Cash at bank and in hand		1,822		1,991

		103,956		116,877
Creditors: Amounts Falling Due Within One Year	6	(357,090 )		(344,046 )

NET CURRENT ASSETS (LIABILITIES)			(253,134 )		(227,169 )

TOTAL ASSETS LESS CURRENT LIABILITIES			146,866		172,831

Creditors: Amounts Falling Due After More Than One Year	7		(270,375 )		(270,375 )

NET LIABILITIES			(123,509 )		(97,544 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve			(54,944 )		(54,944 )
Profit and Loss Account			(68,665 )		(42,700 )

SHAREHOLDERS' FUNDS			(123,509)		(97,544)

Page 1

Page 2

Auckland Property Holdings Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 David Beardsall

Director

09/12/2025

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

1. General Information

Auckland Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13638411 . The registered office is Beardsall Estates Reginald Arthur House, 2-8 Percy Street, Rotherham, S65 1ED.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised as rental income received.

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2024	400,000

As at 31 March 2025	400,000

Net Book Value
As at 31 March 2025	400,000

As at 1 April 2024	400,000

Page 3

Page 4

Auckland Property Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,900	11,862
Deferred tax current asset	12,888	12,888
Amounts owed by associates	87,346	90,136

	102,134	114,886

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	10,513
Other creditors	4,694	3,891
Directors' loan accounts	5,000	4,376
Amounts owed to associates	347,396	325,266

	357,090	344,046

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Mortgages	270,375	270,375

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Beardsall Estates Limited

Parent company.

£347,696 (2024: £325,266) outstanding creditor balance.

HDG Investments Ltd

Mutual directors.

£37,346 (2024: £40,136) outstanding debtor balance.

Beardsall & Hulbert Investments Limited

Mutual directors.

£50,000 (2024: £50,000) outstanding debtor balance.

10. Ultimate Controlling Party

The company's ultimate controlling party is Beardsall Estates Limited by virtue of his ownership of 100% of the issued share capital in the company.

Page 4