HENLEY PROPERTIES (EA) LTD - Filleted accounts

Registered number

12821238

HENLEY PROPERTIES (EA) LTD

Filleted Accounts

31 August 2025

HENLEY PROPERTIES (EA) LTD
Registered number:		12821238
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Investment property	3		464,000			437,000

Current assets
Cash at bank and in hand		42,080			33,713

Creditors: amounts falling due within one year	4	(143,317)			(143,184)

Net current liabilities			(101,237)			(109,471)

Total assets less current liabilities			362,763			327,529

Creditors: amounts falling due after more than one year	5		(274,500)			(274,500)

Provisions for liabilities			(11,966)			(6,836)


Net assets			76,297			46,193

Capital and reserves
Called up share capital			150			150
Non-distributable reserve			51,015			29,145
Profit and loss account			25,132			16,898

Shareholders' funds			76,297			46,193

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Pyke
Director
Approved by the board on 8 April 2026

HENLEY PROPERTIES (EA) LTD
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investment properties
	Investment properties are included in the statement of financial position at their open market value in accordance with the FRS 102- Section 1A and are not depreciated. The investment properties held by the company are periodically valued by the directors on an open market, existing use basis. The directors then assesses whether the valuation is reasonable or requires amending at each year end.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2
	(This includes the director)

3	Investment property

Other
investments
£
	Valuation
	At 1 September 2024			437,000
	Revaluation			27,000

	At 31 August 2025			464,000
	The investment properties are valued each accounting period by the directors using the values of similar properties being marketed in the area. The historical cost is £401,019.




4	Creditors: amounts falling due within one year	2025		2024
£			£

	Amounts owed to a related party	140,100		140,100
	Taxation and social security costs	1,932		1,829
	Other creditors	1,285		1,255
		143,317		143,184


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	274,500		274,500


6	Related party transactions

	There is a loan owing to Henley Building Services (EA) Ltd a related party of £140,100 (2024 £140,100). The loan is interest free and repayable on demand. At 31 August 2025, there is an amount owed to the directors of £355 (2024 - £355), this is shown in ‘other creditors’. The loan is interest free and repayable on demand.


7	Other information

	HENLEY PROPERTIES (EA) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	26 Church Lane
	Henley
	Ipswich
	England
	IP6 0RQ