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Registered number: 14320265 SSHR PROPERTIES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
SSHR PROPERTIES LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SSHR PROPERTIES LTD FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SSHR Properties Ltd for the year ended 31 August 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of SSHR Properties Ltd, as a body, in accordance with the terms of our engagement letter dated 9th March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of SSHR Properties Ltd and state those matters that we have agreed to state to the Board of Directors of SSHR Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SSHR Properties Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that SSHR Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SSHR Properties Ltd. You consider that SSHR Properties Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of SSHR Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MWS Accountants Limited Chartered Accountants 4 Chester Court Chester Hall Lane Basildon Essex SS14 3WR 14 April 2026 Page 1
SSHR PROPERTIES LTD REGISTERED NUMBER: 14320265 BALANCE SHEET AS AT 31 AUGUST 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 473,651 |  | 402,629
Investments | 5 |  | 18,000 |  | -
Investment property | 6 |  | 15,805,582 |  | 15,307,441
|  |  | 16,297,233 |  | 15,710,070
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 175,193 |  | 137,340 |
Current asset investments | 8 | 82,000 |  | - |
Cash at bank and in hand | 9 | 91,450 |  | 112,562 |
|  | 348,643 |  | 249,902 |
Creditors: amounts falling due within one year | 10 | (2,988,812) |  | (2,168,661) |
Net current liabilities |  |  | (2,640,169) |  | (1,918,759)
Total assets less current liabilities |  |  | 13,657,064 |  | 13,791,311
Creditors: amounts falling due after more than one year | 11 |  | (5,399,142) |  | (5,672,581)
Net assets |  |  | 8,257,922 |  | 8,118,730
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,016 |  | 1,016
Share premium account |  |  | 8,357,622 |  | 8,357,622
Profit and loss account |  |  | (100,716) |  | (239,908)
|  |  | 8,257,922 |  | 8,118,730
The directors consider 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 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
SSHR PROPERTIES LTD REGISTERED NUMBER: 14320265 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 April 2026.
Shaun Hales | Rhys Hales
Director | Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
SSHR Properties Ltd is a private limited company, incorporated in England and Wales. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - |  |
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current 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 profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 5
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 448,558 | 7,000 | 455,558
| Additions | 194,896 | - | 194,896
| At 31 August 2025 | 643,454 | 7,000 | 650,454
| Depreciation |  |  |
| At 1 September 2024 | 51,529 | 1,400 | 52,929
| Charge for the year on owned assets | 122,194 | 1,680 | 123,874
| At 31 August 2025 | 173,723 | 3,080 | 176,803
| Net book value |  |  |
| At 31 August 2025 | 469,731 | 3,920 | 473,651
| At 31 August 2024 | 397,029 | 5,600 | 402,629
Page 6
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| Additions | 18,000
| At 31 August 2025 | 18,000
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 15,307,441
| Additions at cost | 687,141
| Disposals | (189,000)
| At 31 August 2025 | 15,805,582
The 2025 valuations were made by the directors, on an open market value basis.
| At 31 August 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 15,805,582 | 15,307,441
|  | 15,805,582 | 15,307,441
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 10,166 | 21,745
| Other debtors | 159,027 | 94,000
| Prepayments and accrued income | 6,000 | 21,595
Page 7
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 7.Debtors (continued)
|  | 175,193 | 137,340
8. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 82,000 | -
|  | 82,000 | -
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 91,450 | 112,562
|  | 91,450 | 112,562
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 8,670 | 2,621
| Other creditors | 2,955,886 | 2,144,173
| Accruals and deferred income | 24,256 | 21,867
|  | 2,988,812 | 2,168,661
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,399,142 | 5,672,581
|  | 5,399,142 | 5,672,581
Page 8
SSHR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 5,399,142 | 5,672,581
|  | 5,399,142 | 5,672,581
|  | 5,399,142 | 5,672,581
13. | Related party transactions
| During the year the company received loans from the following companies of which the directors are also directors: Loan Loan Balance Balance 30/11/2025 30/11/2024 30/11/2025 30/11/2024 S.H.A.R.P Commercial Limited £285,000 £37,292 £602,292 £317,292 The loan is interest free and is included in other creditors. S.H.A.R.P (South East) Limited £500,000 £273,944.99 £859,345 £359,344.99 The loan is interest free and is included in other creditors. Paros Property Limited £82,000 £Nil £82,000 £Nil The loan is interest free and included in other creditors.
Page 9