Company No: 15927424 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mrs Tracy Deighton (Appointed 30 August 2024)
	Mr Philip Henderson (Appointed 30 August 2024)
	Mr Luke Henderson (Appointed 30 August 2024)

REGISTERED OFFICE	Primrose Cottage
	Little London Lane
	West Cowick
	Goole
	United Kingdom

COMPANY NUMBER

15927424 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	31.08.2025
		£
Fixed assets
Tangible assets	3	756
Investment property	4	265,815
		266,571
Current assets
Cash at bank and in hand	5	29,051
		29,051
Creditors: amounts falling due within one year	6	( 321,104)
Net current liabilities		(292,053)
Total assets less current liabilities		(25,482)
Net liabilities		( 25,482)
Capital and reserves
Called-up share capital	7	3
Profit and loss account		( 25,485 )
Total shareholders' deficit		( 25,482)

For the financial 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.

Directors' responsibilities:

• The members have 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 Hendei Properties Limited (registered number: 15927424) were approved and authorised for issue by the Board of Directors on 17 April 2026. They were signed on its behalf by:

Mrs Tracy Deighton Director

1. Accounting policies

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

General information and basis of accounting

Hendei 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 Primrose Cottage, Little London Lane, West Cowick, Goole , 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 accounting period is one year and two days.

Turnover

Rental income is charged at market value and is recorded on the accrual basis.

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:

Plant and machinery

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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.

The fair value is determined annually by the directors, on an open market value for existing use basis.

2. Employees

	Period from 30.08.2024 to 31.08.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	3

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 30 August 2024	0		0
Additions	842		842
At 31 August 2025	842		842
Accumulated depreciation
At 30 August 2024	0		0
Charge for the financial period	86		86
At 31 August 2025	86		86
Net book value
At 31 August 2025	756		756

4. Investment property

	Investment property
	£
Valuation
As at 30 August 2024	0
Additions	265,815
As at 31 August 2025	265,815

Valuation

A full market valuation of investment property was completed at the Balance Sheet date. The comparison approach was used for all residential properties which involved reviewing recent market evidence from the sales of similar properties during the period. It was deemed that there was no significant change in market value to the cost of the property purchased in the accounting period.

For commercial investment property, the yield methodology was used which involved applying market derived capitalisation yields to current and market derived future income streams with appropriate adjustments for income voids arising from vacancies or rent free periods. These capitalisation yields and future income streams are derived from comparable property and leasing transactions.

5. Cash and cash equivalents

	31.08.2025
	£
Cash at bank and in hand	29,051

6. Creditors: amounts falling due within one year

	31.08.2025
	£
Other creditors	321,104

7. Called-up share capital

	31.08.2025
	£
Allotted, called-up and fully-paid
3 Ordinary shares of £ 1.00 each	3