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Company Registration No. 10435268 (England and Wales)
HBA Investments Limited Unaudited accounts for the year ended 31 October 2025
HBA Investments Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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HBA Investments Limited Company Information for the year ended 31 October 2025
Directors
Michael Charles Aspinall Hannah Aspinall
Company Number
10435268 (England and Wales)
Registered Office
Tower Court Armley Road Leeds LS12 2LY
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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HBA Investments Limited Accountants' report
Accountants' report to the board of directors of HBA Investments Limited on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HBA Investments Limited for the year ended 31 October 2025 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of HBA Investments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HBA Investments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HBA Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HBA Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of HBA Investments Limited. You consider that HBA Investments 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 accounts of HBA Investments 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 accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 17 March 2026
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HBA Investments Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
109,199
123,701
Cash at bank and in hand
13,861
36,782
123,060
160,483
Creditors: amounts falling due within one year
5
(30,540)
(65,391)
Net current assets
92,520
95,092
Net assets
92,520
95,092
Capital and reserves
Profit and loss account
92,520
95,092
Shareholders' funds
92,520
95,092
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Michael Charles Aspinall Director Company Registration No. 10435268
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HBA Investments Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
HBA Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10435268. The registered office is Tower Court, Armley Road, Leeds, LS12 2LY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
36,117
-
Other debtors
73,082
123,701
109,199
123,701
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
52,769
Taxes and social security
-
12,172
Accruals
30,540
450
30,540
65,391
6
Transactions with related parties
In the period the company loaned the following amounts; Armley Park Developments Ltd £0 (2024 - £14,500) and Aspinall Commercial Limited £36,117 (2024 - £36,117). All loans are interest free and repayable on demand.
7
Controlling party
Northern Property Partners Limited, Tower Court, Armley Road, LS12 2LY
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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