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HAWTHORN ESTATES (CUMBRIA) LIMITED

Registered Number
02954581
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

HAWTHORN ESTATES (CUMBRIA) LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | LAWSON, Alan
| LAWSON, Annie Mary
| LAWSON, David
| LAWSON, George
| LAWSON, John Langcake
| THOMSON, Barbara
| THOMSON, Mark

Company Secretary | THOMSON, Barbara

Registered Address | Whinbank Farm
| Distington
| Workington
| CA14 4QH

Registered Number | 02954581 (England and Wales)

HAWTHORN ESTATES (CUMBRIA) LIMITED
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 5,583,000 |  |  |  | 5,583,000
|  |  |  | 5,583,000 |  |  |  | 5,583,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 113,914 |  |  |  | 117,932 |  |
Cash at bank and on hand |  | 164,193 |  |  |  | 78,658 |  |
|  | 278,107 |  |  |  | 196,590 |  |
Creditors amounts falling due within one year | 4 | (892,968) |  |  |  | (916,953) |  |
Net current assets (liabilities) |  |  |  | (614,861) |  |  |  | (720,363)
Total assets less current liabilities |  |  |  | 4,968,139 |  |  |  | 4,862,637
Creditors amounts falling due after one year | 5 |  |  | - |  |  |  | (82,250)
Provisions for liabilities | 6 |  |  | (62,772) |  |  |  | (62,772)
Net assets |  |  |  | 4,905,367 |  |  |  | 4,717,615
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 12,000 |  |  |  | 12,000
Profit and loss account |  |  |  | 4,893,367 |  |  |  | 4,705,615
Shareholders' funds |  |  |  | 4,905,367 |  |  |  | 4,717,615

- 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 1 April 2026, and are signed on its behalf by:
THOMSON, Mark Director Registered Company No. 02954581

HAWTHORN ESTATES (CUMBRIA) LIMITED
Notes to the Financial Statements
for the year ended 31 August 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 includes revenue earned from the sale of goods and/or 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.

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

| Investment property
--- | ---
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date by the Directors. Changes in fair value are recognised in profit or loss. Deferred taxation is provided on the gains at the rate expected to apply when the property is sold.

| 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 | 0 |  | 0

3. | Investment property
--- | ---

|  | £
| Fair value at 01 September 24 | 5,583,000
| At 31 August 25 | 5,583,000

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 17,811 |  | 9,777
| Amounts owed to related parties | 32,250 |  | 60,500
| Taxation and social security | 37,260 |  | 40,963
| Other creditors | 718,000 |  | 718,000
| Accrued liabilities and deferred income | 87,647 |  | 87,713
| Total | 892,968 |  | 916,953

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | - |  | 82,250
| Total | - |  | 82,250

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 62,772 |  | 62,772
| Total | 62,772 |  | 62,772

7. | Related party transactions
--- | ---
| During the year the company entered into the following transactions with related parties: There is a company which is under common control and is therefore a related party The related party has also provided loan finance to this company. Interest has been charged totaling £6,005 (2024 - £21,747). Interest is charged at bank base rate plus 1% and is payable quarterly in arrears. At the year end the balance owed to the related party was £32,250 (2024 - £142,750).