REGISTERED NUMBER: 01976986 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Graham S Hall Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G S Hall

REGISTERED OFFICE:

Garden Cottage Southill Hall

Plawsworth

Nr. Chester-Le-Street

Co. Durham

DH3 4EQ

REGISTERED NUMBER:

01976986 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

55

74

Investment property

5

1,055,387

953,750

1,055,442

953,824

CURRENT ASSETS

Debtors

6

3,724

2,263

Cash at bank

235,629

303,136

239,353

305,399

CREDITORS

Amounts falling due within one year

7

62,682

71,631

NET CURRENT ASSETS

176,671

233,768

TOTAL ASSETS LESS CURRENT LIABILITIES

1,232,113

1,187,592

PROVISIONS FOR LIABILITIES

49,544

49,548

NET ASSETS

1,182,569

1,138,044

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

1,182,269

1,137,744

1,182,569

1,138,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 15 March 2026 and were signed by:

G S Hall - Director

1.	STATUTORY INFORMATION

Graham S Hall Properties 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

Turnover 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.

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 31 January 2026

417

DEPRECIATION

At 1 February 2025

343

Charge for year

19

At 31 January 2026

362

NET BOOK VALUE

At 31 January 2026

55

At 31 January 2025

74

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

953,750

Additions

101,637

At 31 January 2026

1,055,387

NET BOOK VALUE

At 31 January 2026

1,055,387

At 31 January 2025

953,750

Fair value at 31 January 2026 is represented by:

£

Valuation in 2016

(50,631

)

Valuation in 2017

165,000

Valuation in 2022

83,750

Cost

857,268

1,055,387

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

489

Other debtors and prepayments

-

1,774

Directors' loan accounts

3,724

-

3,724

2,263

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

1,866

68

Tax

10,956

13,489

VAT

115

635

Other creditors

6,050

6,500

Directors' loan accounts

-

26

Accruals and deferred income

43,695

50,913

62,682

71,631

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

G S Hall and G S Hall

Balance outstanding at start of year

(26

)

53,974

Amounts advanced

3,750

20,000

Amounts repaid

-

(74,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,724

(26

)