REGISTERED NUMBER: 14511907 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 November 2025

for

HHD Property Holdings Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

C J Doran

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

REGISTERED NUMBER:

14511907 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HHD Property Holdings Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of HHD Property Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HHD Property Holdings Limited and state those matters that we have agreed to state to the director of HHD Property Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HHD Property Holdings Limited and its director for our work or for this report.

It is your duty to ensure that HHD Property Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HHD Property Holdings Limited. You consider that HHD Property Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HHD Property Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

27 April 2026

FIXED ASSETS

Property, plant and equipment

4

6,160

30,341

Investment property

5

815,000

678,087

821,160

708,428

CURRENT ASSETS

Debtors

6

7,676

1,827

Cash at bank

13,150

27,962

20,826

29,789

CREDITORS

Amounts falling due within one year

7

158,492

157,575

NET CURRENT LIABILITIES

(137,666

)

(127,786

)

TOTAL ASSETS LESS CURRENT LIABILITIES

683,494

580,642

PROVISIONS FOR LIABILITIES

34,192

3,812

NET ASSETS

649,302

576,830

CAPITAL AND RESERVES

Called up share capital

8

530,000

530,000

Revaluation reserve

9

97,956

-

Retained earnings

21,346

46,830

SHAREHOLDERS' FUNDS

649,302

576,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

C J Doran - Director

1.	STATUTORY INFORMATION

HHD Property Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 December 2024

49,506

Additions

325

Disposals

(35,654

)

At 30 November 2025

14,177

DEPRECIATION

At 1 December 2024

19,165

Charge for year

2,835

Eliminated on disposal

(13,983

)

At 30 November 2025

8,017

NET BOOK VALUE

At 30 November 2025

6,160

At 30 November 2024

30,341

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

678,087

Additions

6,305

Revaluations

130,608

At 30 November 2025

815,000

NET BOOK VALUE

At 30 November 2025

815,000

At 30 November 2024

678,087

The director believes the investment property to be fairly valued as at 30 November 2025.

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

130,608

Cost

684,392

815,000

If following historical cost had not been revalued it would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

684,392

678,087

Investment property was valued on an open market basis on 28 April 2026 by Ward Surveyors Ltd .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

6,484

690

Tax

1,192

-

VAT

-

1,137

7,676

1,827

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

138

126

Corporation tax

-

6,359

VAT

5,914

-

Associated company

40,700

40,700

Other creditors

16,200

15,000

Directors' current accounts

93,490

93,490

Accruals and deferred income

2,050

1,900

158,492

157,575

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

530,000

Ordinary

£1

530,000

530,000

9.

RESERVES

Revaluation

reserve

£

Investment property

97,956

At 30 November 2025

97,956