Company No: 00644341 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	3,360,250		3,164,000
		3,360,250		3,164,000
Current assets
Debtors	4	97,968		102,133
Cash at bank and in hand		143,267		162,213
		241,235		264,346
Creditors: amounts falling due within one year	5	( 29,796)		( 29,781)
Net current assets		211,439		234,565
Total assets less current liabilities		3,571,689		3,398,565
Provision for liabilities		( 819,048)		( 779,750)
Net assets		2,752,641		2,618,815
Capital and reserves
Called-up share capital		1,000		1,000
Revaluation reserve		2,457,143		2,302,413
Other reserves		69,910		69,910
Profit and loss account		224,588		245,492
Total shareholders' funds		2,752,641		2,618,815

For the financial year 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 year 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 Profit and Loss Account has not been delivered.

The financial statements of Hatherton Investments Limited (registered number: 00644341) were approved and authorised for issue by the Board of Directors on 20 April 2026. They were signed on its behalf by:

Mrs P R M Teacher Director

1. Accounting policies

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

General information and basis of accounting

Hatherton Investments 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 Old Library Chambers, 21 Chipper Lane, Salisbury, Wiltshire, SP1 1BG.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Turnover represents gross rents receivable relating to the year. Turnover is recognised when it becomes due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Investment property

Investment properties which are properties held to earn rentals and/or for capital appreciation, are initially measured at cost and subsequently at fair value determined annually by the directors. Changes in fair value are recognised in the Profit and loss account and where the value is above historic cost, these revaluation amounts are transferred to the revaluation reserve.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Investment property

	Investment property
	£
Valuation
As at 01 September 2024	3,164,000
Additions	13,472
Fair value movement	182,778
As at 31 August 2025	3,360,250

Valuation

The 2025 valuations were made by the directors, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	84,059		70,587

4. Debtors

	2025		2024
	£		£
Trade debtors	36,470		34,590
Prepayments	15,681		15,600
Other debtors	45,817		51,943
	97,968		102,133

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	17,018		17,156
Corporation tax	12,778		12,625
	29,796		29,781