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Hudnalls Property Investment Co.Limited

Registered Number
00834771
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

Hudnalls Property Investment Co.Limited
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | Mrs J E Cleland
| Mrs R H Johnson
| Mrs A M Langridge
| Mrs C M Ledger

Company Secretary | Mrs A M Langridge

Registered Address | 2 Hobson Court
| Penrith 40 Business Park
| Penrith
| CA11 9GQ

Registered Number | 00834771 (England and Wales)

Hudnalls Property Investment Co.Limited
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 4 |  |  | 270,000 |  |  |  | 280,000
|  |  |  | 270,000 |  |  |  | 280,000
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 4,235 |  |  |  | 634 |  |
Cash at bank and on hand |  | 68,714 |  |  |  | 102,651 |  |
|  | 72,949 |  |  |  | 103,285 |  |
Creditors amounts falling due within one year | 6 | (33,856) |  |  |  | (29,909) |  |
Net current assets (liabilities) |  |  |  | 39,093 |  |  |  | 73,376
Total assets less current liabilities |  |  |  | 309,093 |  |  |  | 353,376
Provisions for liabilities | 7 |  |  | (39,000) |  |  |  | (41,000)
Net assets |  |  |  | 270,093 |  |  |  | 312,376
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 22 |  |  |  | 22
Revaluation reserve |  |  |  | 217,294 |  |  |  | 225,294
Profit and loss account |  |  |  | 52,777 |  |  |  | 87,060
Shareholders' funds |  |  |  | 270,093 |  |  |  | 312,376

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 November 2025, and are signed on its behalf by:
Mrs A M Langridge Director
Mrs J E Cleland Director Registered Company No. 00834771

Hudnalls Property Investment Co.Limited
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Trade and other 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.

| Trade and other 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.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 1,101 |  | 1,101
| At 30 September 25 | 1,101 |  | 1,101
| Depreciation and impairment
| At 01 October 24 | 1,101 |  | 1,101
| At 30 September 25 | 1,101 |  | 1,101
| Net book value
| At 30 September 25 | - |  | -
| At 30 September 24 | - |  | -

4. | Investment property
--- | ---
| On 30 September 2025 Linnells Property Consultants valued the leasehold investment property on an open market value for existing use basis and had the leasehold investment property been measured at historical cost the amount would have been £17,397 (2024 - £17,397).

|  | £
| Fair value at 01 October 24 | 280,000
| Fair value adjustments | (10,000)
| At 30 September 25 | 270,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 4,235 |  | 634
| Total | 4,235 |  | 634

| 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.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 6,402 |  | 5,777
| Accrued liabilities and deferred income | 27,454 |  | 24,132
| Total | 33,856 |  | 29,909

| 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.

7. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax is in respect of the fair value of investment property.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 39,000 |  | 41,000
| Total | 39,000 |  | 41,000

8. | Other commitments
--- | ---
| As of 30 September 2025, the company had future minimum lease payments under non-cancellable operating leases of £5,850 (2024 - £6,300).

9. | Related party transactions
--- | ---
| The directors and shareholders also manage and control Malmon Property Company Limited. The company owns leasehold investment property for which it pays an annual ground rent of £450 (2024 - £450) to Malmon Property Company Limited. The tenants of the investment property pay maintenance costs as a service charge to the company. These service charges are subsequently paid to Malmon Property Company Limited. During the year, the company received £6,448 (2024 - £2,838) and paid £6,448 (2024 - £2,838) to Malmon Property Company Limited As of the balance sheet date, the company owed Malmon Property Company Limited £4,235 (2024 - £634).