ACCOUNTS - Final Accounts preparation

Registered number: 13628501

HAWKSMOUNT PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

HAWKSMOUNT PROPERTIES LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 3

HAWKSMOUNT PROPERTIES LIMITED

REGISTERED NUMBER: 13628501

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		783,907		780,507
Debtors	4	7,191		4,220
Cash at bank and in hand		8,148		27,625
		799,246		812,352
Creditors: amounts falling due within one year	5	(713,595)		(767,294)
Net current assets			85,651		45,058

Net assets			85,651		45,058

Capital and reserves
Called up share capital	99	99
Profit and loss account	85,552	44,959
	85,651	45,058

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 May 2026.

John Carter

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

HAWKSMOUNT PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Hawksmount Properties Limited is a private company limited by shares incorporated in England. The address of the registered office is Ground Floor, 35 Newhall Street, Birmingham, B3 3PU..

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 requirements 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Revenue

Turnover comprises revenue recognised by the company in respect of property sales completed during the year.

Rent receivable is the amount receivable from the short term rental of properties held as work in progress whilst awaiting development.

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

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.

2.6

Work in progress

Work in progress is valued on the basis of direct costs. Provision is made for any foreseeable losses
where appropriate. No element of profit is included in the valuation of work in progress.

Page 2

HAWKSMOUNT PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.7

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.

2.8

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.

2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Debtors

					2025	2024
					£	£


Other debtors	7,191	4,220

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	106
Other creditors	668,500	720,500
Corporation tax	12,190	2,971
Other taxation and social security	5,308	5,882
Accruals and deferred income	27,597	37,835
	713,595	767,294

Page 3