REGISTERED NUMBER: 07795113 (England and Wales)

Haine Estates Limited

Unaudited Financial Statements

for the period

1 November 2023 to 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

C B Booth-Clibborn

F O Simm

Registered office:

6 Wetherby Gardens

London

SW5 0JN

Registered number:

07795113 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

3

15,605

14,231

Investment property

4

255,796

-

271,401

14,231

Current assets

Debtors

5

318,579

733,067

Cash at bank and in hand

6,021

12,094

324,600

745,161

Creditors

Amounts falling due within one year

6

398,375

103,240

Net current (liabilities)/assets

(73,775

)

641,921

Total assets less current liabilities

197,626

656,152

Provisions for liabilities

7

2,559

2,086

Net assets

195,067

654,066

Capital and reserves

Called up share capital

8

1

1

Retained earnings

9

195,066

654,065

Shareholders' funds

195,067

654,066

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 6 January 2026 and were signed on its behalf by:

C B Booth-Clibborn - Director

1.	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.

Going Concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget in making their assessment. The Directors have concluded that it is appropriate to adopt the going concern basis in preparing the annual report and accounts.

Turnover

Turnover represents amounts receivable for management of the Haine Estate and ancillary services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Leasehold improvements

10% straight line

Plant and machinery

25% reducing balance

Motor vehicles

25% reducing balance

Investment property

Investment property is shown at the acquisition cost, including associated fees. The directors believe this amount is not materially different than the market value as at the period end date and have therefore decided not to have this property revalued.

Taxation

Taxation for the period 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 or deferred taxation assets and liabilities are not discounted.

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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	Employees and directors

The average number of employees during the period was 1 (2023 - 1 ) .

3.	Tangible fixed assets

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

Cost

At 1 November 2023

72,938

23,695

17,315

113,948

Additions

-

11,690

-

11,690

At 30 April 2025

72,938

35,385

17,315

125,638

Depreciation

At 1 November 2023

71,841

18,513

9,363

99,717

Charge for period

1,097

6,237

2,982

10,316

At 30 April 2025

72,938

24,750

12,345

110,033

Net book value

At 30 April 2025

-

10,635

4,970

15,605

At 31 October 2023

1,097

5,182

7,952

14,231

4.	Investment property

Total

£

Fair value

Additions

255,796

At 30 April 2025

255,796

Net book value

At 30 April 2025

255,796

5.

Debtors: amounts falling due within one year

2025

2023

£

£

Trade debtors

56,821

-

Other debtors

261,758

733,067

318,579

733,067

6.

Creditors: amounts falling due within one year

2025

2023

£

£

Trade creditors

16,451

10,088

Taxation and social security

58,432

2,334

Other creditors

323,492

90,818

398,375

103,240

7.	Provisions for liabilities

2025

2023

£

£

Deferred tax

Accelerated capital allowances

2,559

2,086

Deferred tax

£

Balance at 1 November 2023

2,086

Provided during period

473

Balance at 30 April 2025

2,559

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

1

Ordinary

£1

1

1

9.

Reserves

Retained

earnings

£

At 1 November 2023

654,065

Deficit for the period

(458,999

)

At 30 April 2025

195,066

10.	Related party disclosures

At the year end the company owed the director £262,738 (2023: £238) included in other creditors.

During the year the company made sales of £Nil (2023: £290,000) to companies under the control of the director.

As at the year-end date other debtors includes £244,000 (2023: £720,000) owing from Companies under common control. Included within other creditors is £Nil (2023: £44,550) owed by a company under common control.

During the year the company purchased a investment property from the director of the company. The purchase was carried out using the market value of the property at the purchase date.

The ultimate controlling party is director and sole shareholder, C Booth-Clibborn.