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Registered number: 01167451 HUNTING GATE DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
HUNTING GATE DEVELOPMENTS LIMITED Company Information
Director | J P Walters
Registered number | 01167451
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
HUNTING GATE DEVELOPMENTS LIMITED Registered number: 01167451 Balance sheet As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,555 |  | 33,912
|  |  | 34,555 |  | 33,912
Current assets |  |  |  |  |
Stocks | 5 | 326,015 |  | 316,195 |
Debtors: amounts falling due within one year | 6 | 811,272 |  | 842,147 |
|  | 1,137,287 |  | 1,158,342 |
Creditors: amounts falling due within one year | 7 | (2,954) |  | (3,086) |
Net current assets |  |  | 1,134,333 |  | 1,155,256
Total assets less current liabilities |  |  | 1,168,888 |  | 1,189,168
Net assets |  |  | 1,168,888 |  | 1,189,168
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500,000 |  | 500,000
Profit and loss account | 8 |  | 668,888 |  | 689,168
|  |  | 1,168,888 |  | 1,189,168
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 March 2026.
J P Walters
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
HUNTING GATE DEVELOPMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Hunting Gate Developments Limited is a private limited company, incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. The principal activity of the company during the year continues to be that of property development and property investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Investment property
Investment property is initially recognised on acquisition at cost, including related acquisition costs, and is revalued annually by a professionally qualified director to reflect fair value. Fair value is derived from 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. Changes in fair value are recognised in the Profit and Loss account.
| 2.3 | Stocks
Land and work in progress are stated at the lower of cost and net realisable value. Cost includes attributable overheads and interest, where applicable.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
HUNTING GATE DEVELOPMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.6 | Creditors
Basic financial instruments, including trade and other creditors are recognised at transaction price, less any impairment.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Both current and deferred tax is determined using tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Page 3
HUNTING GATE DEVELOPMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Investment property
|  | £
| Cost or valuation |
| At 1 January 2025 | 33,912
| Additions | 643
| At 31 December 2025 | 34,555
| Net book value |
| At 31 December 2025 | 34,555
| At 31 December 2024 | 33,912
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock | 326,015 | 316,195
|  | 326,015 | 316,195
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HUNTING GATE DEVELOPMENTS LIMITED Notes to the financial statements For the Year Ended 31 December 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 8,991 | 7,375
| Amounts owed by group undertakings | 769,869 | 807,495
| Other debtors | 10,474 | 5,072
| Prepayments and accrued income | 21,938 | 22,205
|  | 811,272 | 842,147
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 2,954 | 3,086
|  | 2,954 | 3,086
8. | Reserves
Profit & loss account Included in the profit and loss account are non-distributable reserves of £20,502 (2024: £20,502).
9. | Related party transactions
| The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group companies, which are wholly owned subsidiaries.
10. | Parent undertaking
The parent undertaking of the smallest group of which Hunting Gate Developments Limited is a member and consolidated accounts are prepared is Hunting Gate Group Limited. Their registered office address is 3rd Floor, 12 Gough Sqaure, London, EC4A 3DW.
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