Company registration number 00673358 (England and Wales)
F.H. PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
F.H. PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 4
F.H. PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
3
1,135,000
1,161,342
Current assets
Debtors
4
193
434
Cash at bank and in hand
97,996
55,795
98,189
56,229
Creditors: amounts falling due within one year
5
(34,827)
(33,242)
Net current assets
63,362
22,987
Total assets less current liabilities
1,198,362
1,184,329
Provisions for liabilities
(92,442)
(94,636)
Net assets
1,105,920
1,089,693
Capital and reserves
Called up share capital
200
200
Fair value reserve
437,441
461,590
Profit and loss reserves
668,279
627,903
Total equity
1,105,920
1,089,693

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

F.H. PROPERTIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 29 April 2026 and are signed on its behalf by:
Mr R J Hockenhull
Director
Company Registration No. 00673358
F.H. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

F.H. Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 88 Cranberry Lane, Alsager, Stoke on trent, Staffordshire, ST7 2NX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

F.H. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Investment property
2025
£
Fair value
At 1 January 2025
1,161,343
Revaluations
(26,343)
At 31 December 2025
1,135,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out by a third party in March 2025 who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
175
419
Other debtors
18
15
193
434
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
11,403
10,666
Other creditors
23,424
22,576
34,827
33,242
2025-12-31 2025-01-01 false false false 05 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Richard John Hockenhull Mrs Helen Sarah Helgeland Mrs Fiona Jane Pheby Mr R J Hockenhull 00673358 2025-01-01 2025-12-31 00673358 2025-12-31 00673358 2024-12-31 00673358 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 00673358 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 00673358 core:CurrentFinancialInstruments 2025-12-31 00673358 core:CurrentFinancialInstruments 2024-12-31 00673358 core:ShareCapital 2025-12-31 00673358 core:ShareCapital 2024-12-31 00673358 core:RevaluationReserve 2025-12-31 00673358 core:RevaluationReserve 2024-12-31 00673358 core:RetainedEarningsAccumulatedLosses 2025-12-31 00673358 core:RetainedEarningsAccumulatedLosses 2024-12-31 00673358 bus:Director1 2025-01-01 2025-12-31 00673358 2024-01-01 2024-12-31 00673358 2024-12-31 00673358 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00673358 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00673358 bus:FRS102 2025-01-01 2025-12-31 00673358 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00673358 bus:Director2 2025-01-01 2025-12-31 00673358 bus:Director3 2025-01-01 2025-12-31 00673358 bus:CompanySecretary1 2025-01-01 2025-12-31 00673358 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP