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COMPANY REGISTRATION NUMBER: 15880760

HCR Properties Limited

Unaudited financial statements

For the period ended

31 August 2025

HCR Properties Limited

Statement of financial position

31 August 2025

| 31 Aug 25
Note | £ | £

Fixed assets

Tangible assets | 5 |  | 1,502,000

Current assets

Debtors | 6 | 4,818 |
Cash at bank and in hand | 54,776 |
| ------- |
| 59,594 |

Creditors: Amounts falling due within one year | 7 | ( 1,524,638) |
| ----------- |
Net current liabilities |  | ( 1,465,044)
|  | -----------
Total assets less current liabilities |  | 36,956
|  | -------
Net assets |  | 36,956
|  | -------

Capital and reserves

Called up share capital | 8 |  | 100
Profit and loss account |  | 36,856
|  | -------
Shareholders funds |  | 36,956
|  | -------

These 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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 April 2026 , and are signed on behalf of the board by:

Mr R S Hunter |
Director |

Company registration number: 15880760

HCR Properties Limited

Notes to the financial statements

Period from 6 August 2024 to 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lovewell Blake LLP, Bankside 300, Peachman Way, Broadland Business Park, Norwich, NR7 0LB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover relates to rental income receivable in the period.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
4. Employee numbers
The average number of employees during the period was 1 .
5. Tangible assets

| Investment Property
| £
Cost |
At 6 August 2024 | –
Additions | 1,502,000
| -----------
At 31 August 2025 | 1,502,000
| -----------
Depreciation |
At 6 August 2024 and 31 August 2025 | –
| -----------
Carrying amount |
At 31 August 2025 | 1,502,000
| -----------

The investment properties were acquired in September 2024. The director is of the opinion that there has been no material change in valuation at the period end.
6. Debtors

| 31 Aug 25
| £
Other debtors | 4,818
| ------

7. Creditors: Amounts falling due within one year

| 31 Aug 25
| £
Social security and other taxes | 12,017
Other creditors | 1,512,621
| -----------
| 1,524,638
| -----------

8. Called up share capital
Issued, called up and fully paid

| 31 Aug 25
| No. | £
Ordinary A shares of £ 1 each | 10 | 10
Ordinary B shares of £ 1 each | 90 | 90
| ---- | ----
| 100 | 100
| ---- | ----

On 6 August 2024 the company issued 10 Ordinary £1 A shares at par, and 90 Ordinary £1 B shares at par.