Company registration number 05379631 (England and Wales)
HALLS PARTICIPATIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HALLS PARTICIPATIONS LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
HALLS PARTICIPATIONS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The company is an intermediate holding company within the Halls Holdings Limited group of companies. The company itself did not trade during the year under review.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr A T Gittins
Mr J F Evans
Mrs S A Hulland
Mr J J Quinn
Mr J Murgatroyd
(Appointed 1 October 2024)
Mrs A-M Brettell
(Appointed 1 October 2024)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J J Quinn
Director
13 January 2026
HALLS PARTICIPATIONS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
3
116,304
116,304
Current assets
Debtors
5
167,617
167,617
Creditors: amounts falling due within one year
6
(185,921)
(185,921)
Net current liabilities
(18,304)
(18,304)
Net assets
98,000
98,000
Capital and reserves
Called up share capital
98,000
98,000

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 January 2026 and are signed on its behalf by:
Mr J J Quinn
Director
Company registration number 05379631 (England and Wales)
HALLS PARTICIPATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Halls Participations Limited is a private company limited by shares incorporated in England and Wales. The registered office is Halls Holdings House, Bowmen Way, Battlefield, Shrewsbury, Shropshire, SY4 3DR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities.

HALLS PARTICIPATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

There were no employees during 202 2 or 20 21.

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
116,304
116,304
4
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Hall Wateridge and Owen Limited
Ordinary
100.00
Halls (2015) Limited
Ordinary
100.00
Halls 2008 Limited
Ordinary
100.00
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
167,617
167,617
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
185,921
185,921
7
Parent company

Halls Participations Limited is a 100% subsidiary of Halls Holdings Group Limited, which is the ultimate parent company. There is no ultimate controlling party.

HALLS PARTICIPATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
8
Related party transactions

Group relationships

The company is the parent of Hall Wateridge and Owen Limited, Halls 2008 Limited and Halls (2015) Limited, all of which are wholly owned subsidiaries.

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