Company registration number 08724530 (England and Wales)
HTA REAL ESTATE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HTA REAL ESTATE LIMITED
COMPANY INFORMATION
Directors
Mr S C Hill
Mr N J Atkinson
Mr D J Cranston
(Appointed 7 January 2025)
Mr R J Scott
(Appointed 14 August 2025)
Company number
08724530
Registered office
Fernwood House
Fernwood Road
Jesmond
Newcastle
United Kingdom
NE2 1TJ
Accountants
Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
HTA REAL ESTATE LIMITED
CONTENTS
Page
Directors' report
1
Statement of financial position
2
Notes to the financial statements
3 - 6
HTA REAL ESTATE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of commercial property consultancy.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr R J Taylor
(Resigned 7 January 2025)
Mr S C Hill
Mr N J Atkinson
Mr D J Cranston
(Appointed 7 January 2025)
Mr R J Scott
(Appointed 14 August 2025)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr N J Atkinson
Director
8 May 2026
HTA REAL ESTATE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
6,735
3,771
Current assets
Debtors
5
39,618
20,962
Cash at bank and in hand
99,352
171,116
138,970
192,078
Creditors: amounts falling due within one year
6
(122,261)
(81,303)
Net current assets
16,709
110,775
Total assets less current liabilities
23,444
114,546
Provisions for liabilities
(1,684)
(943)
Net assets
21,760
113,603
Capital and reserves
Called up share capital
8
400
300
Capital redemption reserve
(103,400)
-
0
Profit and loss reserves
124,760
113,303
Total equity
21,760
113,603

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.

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.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 May 2026 and are signed on its behalf by:
Mr N J Atkinson
Director
Company registration number 08724530 (England and Wales)
HTA REAL ESTATE LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

HTA Real Estate Limited is a private company limited by shares incorporated in England and Wales. The registered office is Fernwood House, Fernwood Road, Jesmond, Newcastle, United Kingdom, NE2 1TJ.

2.1
Accounting convention

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

HTA REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
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 income statement 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.

2.5
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

3
Employees

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

2025
2024
Number
Number
Total
11
7
HTA REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2025
1,049
2,952
9,744
13,745
Additions
-
0
1,633
3,482
5,115
Disposals
-
0
(352)
(2,198)
(2,550)
At 31 December 2025
1,049
4,233
11,028
16,310
Depreciation and impairment
At 1 January 2025
982
2,045
6,947
9,974
Depreciation charged in the year
17
164
1,885
2,066
Eliminated in respect of disposals
-
0
(267)
(2,198)
(2,465)
At 31 December 2025
999
1,942
6,634
9,575
Carrying amount
At 31 December 2025
50
2,291
4,394
6,735
At 31 December 2024
67
907
2,797
3,771
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
36,000
20,962
Other debtors
201
-
0
Prepayments and accrued income
3,417
-
0
39,618
20,962
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
105,784
74,611
Other creditors
16,477
6,692
122,261
81,303
HTA REAL ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
1,684
943
2025
Movements in the year:
£
Liability at 1 January 2025
943
Charge to profit or loss
741
Liability at 31 December 2025
1,684
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
0
100
-
0
100
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
60
60
60
60
Ordinary C of £1 each
50
0
50
-
0
Ordinary D of £1 each
50
50
50
50
Ordinary E of £1 each
40
40
40
40
Ordinary F of £1 each
50
-
50
-
Ordinary G of £1 each
50
-
50
-
Ordinary H of £1 each
50
-
50
-
400
300
400
300
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