REGISTERED NUMBER: 10937767 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hampton Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Slattery

Mrs C Slattery

REGISTERED OFFICE:

Larne House

Sevenhampton

Wiltshire

SN6 7QA

REGISTERED NUMBER:

10937767 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

23,316

35,637

Investment property

5

758,235

-

781,551

35,637

CURRENT ASSETS

Stocks

-

25,646

Debtors

6

372,034

282,580

Cash at bank

9,392

2,003

381,426

310,229

CREDITORS

Amounts falling due within one year

7

382,128

222,990

NET CURRENT (LIABILITIES)/ASSETS

(702

)

87,239

TOTAL ASSETS LESS CURRENT LIABILITIES

780,849

122,876

CREDITORS

Amounts falling due after more than one year

8

(778,901

)

(46,254

)

PROVISIONS FOR LIABILITIES

-

(1,581

)

NET ASSETS

1,948

75,041

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,848

74,941

1,948

75,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

J Slattery - Director

1.	STATUTORY INFORMATION

Hampton Developments Ltd 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

5,113

59,572

1,341

66,026

Additions

850

-

-

850

At 31 August 2025

5,963

59,572

1,341

66,876

DEPRECIATION

At 1 September 2024

3,754

25,814

821

30,389

Charge for year

997

11,914

260

13,171

At 31 August 2025

4,751

37,728

1,081

43,560

NET BOOK VALUE

At 31 August 2025

1,212

21,844

260

23,316

At 31 August 2024

1,359

33,758

520

35,637

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

54,727

DEPRECIATION

At 1 September 2024

23,715

Charge for year

10,945

At 31 August 2025

34,660

NET BOOK VALUE

At 31 August 2025

20,067

At 31 August 2024

31,012

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

758,235

At 31 August 2025

758,235

NET BOOK VALUE

At 31 August 2025

758,235

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

48,000

-

Amounts recoverable on contract

-

7,801

Other debtors

159,330

110,114

207,330

117,915

Amounts falling due after more than one year:

Other debtors

164,704

164,665

Aggregate amounts

372,034

282,580

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

6,447

6,447

Trade creditors

123,805

11,104

Taxation and social security

6,135

1,318

Other creditors

235,741

194,121

382,128

222,990

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,667

10,833

Hire purchase contracts

28,974

35,421

Other creditors

748,260

-

778,901

46,254

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Development loan

748,260

-

A charge is registered by Canasta LLP over the freehold land and properties of specified development land.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the Directors owed the Company £126,326 (2024: £85,032). This amount was subject to an interest charge at HMRC beneficial loan interest rates.