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Company No: 14552260 (England and Wales)

# HP GRANARY PROPERTIES LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

HP GRANARY PROPERTIES LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025

Contents

HP GRANARY PROPERTIES LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025
HP GRANARY PROPERTIES LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025

DIRECTORS | A E Hone
| R W A Hone
| H Miller (Resigned 04 April 2024)

REGISTERED OFFICE | The Granary
| 1 Waverley Lane
| Farnham
| Surrey
| GU9 8BB
| United Kingdom

COMPANY NUMBER | 14552260 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

HP GRANARY PROPERTIES LIMITED

## BALANCE SHEET

AS AT 31 MARCH 2025
HP GRANARY PROPERTIES LIMITED

## BALANCE SHEET (continued)

AS AT 31 MARCH 2025

| Note | 31.03.2025 |  | 31.12.2023
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 287 |  | 0
Investment property | 4 | 1,700,000 |  | 0
|  | 1,700,287 |  | 0
Current assets |  |  |  |
Debtors | 5 | 16,697 |  | 100
Cash at bank and in hand | 6 | 25,214 |  | 0
|  | 41,911 |  | 100
Creditors: amounts falling due within one year | 7 | ( 18,321) |  | 0
Net current assets |  | 23,590 |  | 100
Total assets less current liabilities |  | 1,723,877 |  | 100
Net assets |  | 1,723,877 |  | 100
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,700,100 |  | 100
Profit and loss account |  | 23,777 |  | 0
Total shareholder's funds |  | 1,723,877 |  | 100

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HP Granary Properties Limited (registered number: 14552260) were approved and authorised for issue by the Board of Directors on 23 March 2026. They were signed on its behalf by:

A E Hone Director |

HP GRANARY PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025
HP GRANARY PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 JANUARY 2024 TO 31 MARCH 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

HP Granary Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Granary, 1 Waverley Lane, Farnham, Surrey, GU9 8BB, United Kingdom.
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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The current period of accounts is for the fifteen months ended 31 March 2025. The accounting period will be twelve monthly for the forseeable future.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Taxation for the year 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 year 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 10 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

#### 2. Employees

| Period from 01.01.2024 to 31.03.2025 |  | Period from 21.12.2022 to 31.12.2023
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 0 |  | 0

#### 3. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2024 | 0 |  | 0
Additions | 300 |  | 300
At 31 March 2025 | 300 |  | 300
Accumulated depreciation |  |  |
At 01 January 2024 | 0 |  | 0
Charge for the financial period | 13 |  | 13
At 31 March 2025 | 13 |  | 13
Net book value |  |  |
At 31 March 2025 | 287 |  | 287
At 31 December 2023 | 0 |  | 0

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 January 2024 | 0
Additions resulting from business combinations | 1,700,000
As at 31 March 2025 | 1,700,000

#### 5. Debtors

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Trade debtors | 237 |  | 0
Amounts owed by Parent undertakings | 0 |  | 100
VAT recoverable | 16,460 |  | 0
| 16,697 |  | 100

#### 6. Cash and cash equivalents

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Cash at bank and in hand | 25,214 |  | 0

#### 7. Creditors: amounts falling due within one year

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Trade creditors | 1,453 |  | 0
Amounts owed to Parent undertakings | 4,299 |  | 0
Accruals | 2,000 |  | 0
Corporation tax | 7,561 |  | 0
Other creditors | 3,008 |  | 0
| 18,321 |  | 0

#### 8. Called-up share capital

| 31.03.2025 |  | 31.12.2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,700,100 Ordinary shares of £ 1.00 each (31.12.2023: 100 shares of £ 1.00 each) | 1,700,100 |  | 100

#### 9. Ultimate controlling party

Parent Company:

Hone Properties Management Limited
Suite 1 The Granary, Hone's Yard 1 Waverley Lane, Farnham, Surrey, GU9 8BB