Company registration number: 04269407
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
S H Property Agents Ltd
Pages for filing with the Registrar
Company registration number: 04269407
S H Property Agents Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 419 524
Investment property 5 942,417 942,417
942,836 942,941
Current assets
Debtors 4,965 508
Cash at bank and in hand 18 28
4,983 536
Creditors: amounts falling due within one
year 		(200,062) (199,613)
Net current liabilities (195,079) (199,077)
Total assets less current liabilities 747,757 743,864
Creditors: Amounts falling due after more
than one year 		(409,814) (413,736)
NET ASSETS 337,943 330,128
Capital and reserves
Called up share capital 20 20
Share premium account 159,992 159,992
Revaluation reserve 41,247 41,247
Profit and loss account 136,684 128,869
TOTAL EQUITY 337,943 330,128
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04269407
S H Property Agents Ltd
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Harrison, Director
16 April 2026
2
S H Property Agents Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
S H Property Agents Ltd is a private company registered in ********. Its registered number is 04269407. The company is limited by shares. Its registered office is 4 Belmont Road, Hemel Hempstead, Hertfordshire, HP3 9NZ. Its principal place of business is 4 Belmont Road, Hemel Hempstead, Hertfordshire, HHP3 9NZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Short leasehold property - 20% straight line
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Computer equipment - 20% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
3
S H Property Agents Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 15,000 1,733 16,733
At 31 August 2025 15,000 1,733 16,733
Depreciation
At 1 September 2024 15,000 1,209 16,209
Charge for year - 105 105
At 31 August 2025 15,000 1,314 16,314
Net book value
At 31 August 2025 - 419 419
At 31 August 2024 - 524 524
4
S H Property Agents Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets - continued
Cost or valuation at 31 August 2025 is represented by:
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Valuation in 2025 - - -
Cost 15,000 1,733 16,733
15,000 1,733 16,733
5 Investment property
£
Valuation
At 1 September 2024 942,417
At 31 August 2025 942,417
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