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Company registration number: 10831592
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 22 DECEMBER 2025
| HARGREAVES (TRADING PROPERTY) LIMITED
HARGREAVES (TRADING PROPERTY) LIMITED |  |
COMPANY INFORMATION
Directors | V M Hargreaves
| M J Hargreaves
| R L Hargreaves
Registered number | 10831592
Registered office | 53 Links Lane
| Rowlands Castle
| Hampshire
| PO9 6AE
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
HARGREAVES (TRADING PROPERTY) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
HARGREAVES (TRADING PROPERTY) LIMITED REGISTERED NUMBER:10831592 |  |
STATEMENT OF FINANCIAL POSITION AS AT 22 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,030,000 |  | 940,000
|  |  | 1,030,000 |  | 940,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 408,840 |  | 348,840 |
Cash at bank and in hand |  | 15,863 |  | 13,409 |
|  | 424,703 |  | 362,249 |
Creditors: amounts falling due within one year | 6 | (30,140) |  | (30,738) |
Net current assets |  |  | 394,563 |  | 331,511
Total assets less current liabilities |  |  | 1,424,563 |  | 1,271,511
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (61,603) |  | (39,103) |
|  |  | (61,603) |  | (39,103)
Net assets |  |  | 1,362,960 |  | 1,232,408
Page 1
HARGREAVES (TRADING PROPERTY) LIMITED REGISTERED NUMBER:10831592 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 22 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 90 |  | 90
Profit and loss account - non-distributable |  |  | 120,680 |  | 53,180
Profit and loss account |  |  | 1,242,190 |  | 1,179,138
|  |  | 1,362,960 |  | 1,232,408
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 profit and loss account 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 by:
M J Hargreaves
Director
Date: 15 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
HARGREAVES (TRADING PROPERTY) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 22 DECEMBER 2025
1. | General information
Hargreaves (Trading Property) Limited is a private company, limited by shares, and incorporated in England and Wales. The address of the registered office is disclosed on the company information page. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
HARGREAVES (TRADING PROPERTY) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 22 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 4
HARGREAVES (TRADING PROPERTY) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 22 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 4).
Page 5
HARGREAVES (TRADING PROPERTY) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 22 DECEMBER 2025
4. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 23 December 2024 | 940,000
| Surplus on revaluation | 90,000
| At 22 December 2025 | 1,030,000
The 2025 valuations were made by the directors based on a previous valuation made by Lambert Smith Hampton, on an open market value for existing use basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Property investment reserve (P&L account non-distributable reserve) |  |
| At 23 December 2024 | 53,180 | 53,180
| Fair value movement | 90,000 | -
| Deferred taxation on fair value movement | (22,500) | -
| At 22 December 2025 | 120,680 | 53,180
Page 6
HARGREAVES (TRADING PROPERTY) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 22 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 407,090 | 347,090
| Prepayments and accrued income | 1,750 | 1,750
|  | 408,840 | 348,840
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 21,018 | 22,760
| Other taxation and social security | 6,372 | 3,978
| Accruals and deferred income | 2,750 | 4,000
|  | 30,140 | 30,738
Page 7