REGISTERED NUMBER: 05241276 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

H2 PROPERTY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J L Holdsworth Hunt

Mr C Holdsworth Hunt

SECRETARY:

Mr C Holdsworth Hunt

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

Flat 2 Stavordale Lodge

10-12 Melbury Road

London

W14 8LW

REGISTERED NUMBER:

05241276 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Investments

4

5,482,032

5,142,592

Investment property

5

6,963,269

6,963,269

12,445,301

12,105,861

CURRENT ASSETS

Debtors

6

484,618

678,387

Investments

7

77,830

77,830

Cash at bank

179,452

45,720

741,900

801,937

CREDITORS

Amounts falling due within one year

8

3,088,512

3,298,546

NET CURRENT LIABILITIES

(2,346,612

)

(2,496,609

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,098,689

9,609,252

CREDITORS

Amounts falling due after more than one year

9

(1,554,124

)

(1,550,883

)

PROVISIONS FOR LIABILITIES

10

(816,430

)

(794,234

)

NET ASSETS

7,728,135

7,264,135

CAPITAL AND RESERVES

Called up share capital

11

1,327

1,327

Share premium

86,716

86,716

Revaluation reserve

12

2,449,288

2,382,702

Retained earnings

5,190,804

4,793,390

SHAREHOLDERS' FUNDS

7,728,135

7,264,135

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mr C Holdsworth Hunt - Director

1.	STATUTORY INFORMATION

H2 Property Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

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.

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 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

1,059,479

4,083,113

5,142,592

Additions

-

325,000

325,000

Disposals

-

(74,342

)

(74,342

)

Revaluations

88,782

-

88,782

At 31 March 2025

1,148,261

4,333,771

5,482,032

NET BOOK VALUE

At 31 March 2025

1,148,261

4,333,771

5,482,032

At 31 March 2024

1,059,479

4,083,113

5,142,592

Cost or valuation at 31 March 2025 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2025

88,782

(74,342

)

14,440

Valuation in 2024

(8,557

)

-

(8,557

)

Valuation in 2023

(121,367

)

44,875

(76,492

)

Valuation in 2022

254,872

-

254,872

Valuation in 2021

54,473

-

54,473

Cost

880,058

4,363,238

5,243,296

1,148,261

4,333,771

5,482,032

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

6,963,269

NET BOOK VALUE

At 31 March 2025

6,963,269

At 31 March 2024

6,963,269

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

352,292

351,806

Other debtors

131,470

325,466

Directors' current accounts

856

1,000

Tax

-

115

484,618

678,387

7.	CURRENT ASSET INVESTMENTS

The cost of the listed investments at 31 March 2025 was £77,830 (2024 - £77,830).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

77,040

86,587

Other creditors

3,003,673

3,203,673

Accrued expenses

7,799

8,286

3,088,512

3,298,546

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,554,124

1,550,883

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

816,430

794,234

Deferred

tax

£

Balance at 1 April 2024

794,234

Provided during year

22,196

Balance at 31 March 2025

816,430

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,327

Share capital 1

£1

1,327

1,327

12.

RESERVES

Revaluation

reserve

£

At 1 April 2024

2,382,702

Revaluation in year

66,586

At 31 March 2025

2,449,288