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Registered number: 10888908
H&O Estates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of H&O Estates Limited For The Year Ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H&O Estates Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of H&O Estates Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of H&O Estates Limited and state those matters that we have agreed to state to the director of H&O Estates Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H&O Estates Limited and its director as a body for our work or for this report.
It is your duty to ensure that H&O Estates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of H&O Estates Limited . You consider that H&O Estates Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of H&O Estates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Anderson Ross Accounting & Tax Ltd
29 December 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 10888908
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 270 338
Investment Properties 5 1,000,000 752,582
1,000,270 752,920
CURRENT ASSETS
Debtors 6 85,628 91,464
Cash at bank and in hand 2,989 5,188
88,617 96,652
Creditors: Amounts Falling Due Within One Year 7 (277,293 ) (289,323 )
NET CURRENT ASSETS (LIABILITIES) (188,676 ) (192,671 )
TOTAL ASSETS LESS CURRENT LIABILITIES 811,594 560,249
Creditors: Amounts Falling Due After More Than One Year 8 (722,502 ) (676,681 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,009 ) -
NET ASSETS/(LIABILITIES) 42,083 (116,432 )
CAPITAL AND RESERVES
Called up share capital 9 9 9
Revaluation reserve 10 247,418 -
Profit and Loss Account (205,344 ) (116,441 )
SHAREHOLDERS' FUNDS 42,083 (116,432)
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Page 3
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ylber SAITI
Director
29 December 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
H&O Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10888908 . The registered office is 12 Eynsford Close, Petts Wood, Orpington, England, BR5 1DP.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% reducing balance
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 April 2024 1,614
As at 31 March 2025 1,614
Depreciation
As at 1 April 2024 1,276
Provided during the period 68
As at 31 March 2025 1,344
Net Book Value
As at 31 March 2025 270
As at 1 April 2024 338
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 752,582
Revaluations 247,418
As at 31 March 2025 1,000,000
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by associates 85,628 91,464
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,740 1,660
Director's loan account 267,804 284,323
Amounts owed to related parties 7,749 3,340
277,293 289,323
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Long term loan 163,216 133,685
Long term creditors 559,286 542,996
722,502 676,681
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 9 9
10. Reserves
Revaluation Reserve
£
Surplus on revaluation 247,418
As at 31 March 2025 247,418
11. Related Party Transactions
Included in debtors falling due within one year is an amount of £85,628 (2024: £91,464) due from an associate company, a company owned by the same directors. The loan is interest free.
Included in creditors falling due within one year is an amount of £7,749 (2024: 3,340) owed to an associate company, a company owned by the same directors. The loan is interest free.
Included in creditors falling due within one year is an amount of £267,804 (2024: £284,323) owed to the director. The loan is interest free.
Included in the creditors falling due after more than one year is an amount of £163,216 (2024: £133,685) owed to an associate company, a company owned by the same directors. Interest rate of 1.25% per month is agreed between the both parties.
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