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REGISTERED NUMBER: 01471733 (England and Wales)

Unaudited Financial Statements for the Year Ended 26 June 2025

for

Hammend Limited

Hammend Limited (Registered number: 01471733)

Contents of the Financial Statements

for the Year Ended 26 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Hammend Limited

Company Information

for the Year Ended 26 June 2025

| DIRECTORS: | P Stavrou

| A Palos

| SECRETARY: | P Stavrou

| REGISTERED OFFICE: | South Point House

| 321 Chase Road

| Southgate

| London

| N14 6JT

| REGISTERED NUMBER: | 01471733 (England and Wales)

| ACCOUNTANTS: | CWF & Partners Ltd

| Chartered Accountants

| Freedman House

| Christopher Wren Yard

| 117 High Street

| Croydon

| Surrey

| CR0 1QG

Hammend Limited (Registered number: 01471733)

Balance Sheet

26 June 2025

| 26.6.25 | 26.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 5 | 4,204,181 |  | 4,164,600 |  |

CURRENT ASSETS

Debtors | 6 | 339,192 |  | 426,379 |  |

CREDITORS

Amounts falling due within one year | 7 | 171,434 |  | 99,843 |  |

NET CURRENT ASSETS | 167,758 |  | 326,536 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,371,939 |  | 4,491,136 |  |

PROVISIONS FOR LIABILITIES | 8 | 732,723 |  | 732,723 |  |

NET ASSETS | 3,639,216 |  | 3,758,413 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 10 | 2,933,969 |  | 2,933,969 |  |

Retained earnings | 10 | 705,147 |  | 824,344 |  |

SHAREHOLDERS' FUNDS | 3,639,216 |  | 3,758,413 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 26 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 26 June 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 February 2026 and were signed on its behalf by:

P Stavrou - Director

Hammend Limited (Registered number: 01471733)

Notes to the Financial Statements

for the Year Ended 26 June 2025

1. | STATUTORY INFORMATION

| Hammend 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The presentation currency is £ sterling.

| Turnover

| Turnover represents rent receivable for rent and service charges net of VAT and trade discounts.

| Investment property

| Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

4. | EMPLOYEES AND DIRECTORS

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

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 27 June 2024 | 4,164,600 |  |

| Additions | 39,581 |  |

| At 26 June 2025 | 4,204,181 |  |

| NET BOOK VALUE

| At 26 June 2025 | 4,204,181 |  |

| At 26 June 2024 | 4,164,600 |  |

| The investment properties are valued annually by the directors on an existing use open market value basis.

| The historical cost of the investment properties amount to £537,489 (2024 - £497,908).

Hammend Limited (Registered number: 01471733)

Notes to the Financial Statements - continued

for the Year Ended 26 June 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 26.6.25 |  | 26.6.24

£ | £ |

| Trade debtors | 331,006 |  | 418,732 |  |

| Prepayments and accrued income | 8,186 |  | 7,647 |  |

339,192 |  | 426,379 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 26.6.25 |  | 26.6.24

£ | £ |

| Bank loans and overdrafts | 47 |  | 35 |  |

| Trade creditors | 4,860 |  | 9,596 |  |

| Corporation tax | - |  | 32,390 |  |

| Other creditors | 63,845 |  | 13,845 |  |

| Directors' current accounts | 56,948 |  | 6,948 |  |

| Accruals and deferred income | 45,734 |  | 37,029 |  |

171,434 |  | 99,843 |  |

8. | PROVISIONS FOR LIABILITIES

| 26.6.25 |  | 26.6.24

£ | £ |

| Deferred tax | 732,723 |  | 732,723 |  |

| Deferred |

| tax |

£ |

| Balance at 27 June 2024 | 732,723 |  |

| Balance at 26 June 2025 | 732,723 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 26.6.25 |  | 26.6.24

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 27 June 2024 | 824,344 |  | 2,933,969 |  | 3,758,313 |  |

| Deficit for the year | (19,197 | ) | (19,197 | ) |

| Dividends | (100,000 | ) | (100,000 | ) |

| At 26 June 2025 | 705,147 |  | 2,933,969 |  | 3,639,116 |  |