| REGISTERED NUMBER: |
| Haigh Park View Properties Limited |
| Financial Statements |
| for the Year Ended 31 August 2025 |
| REGISTERED NUMBER: |
| Haigh Park View Properties Limited |
| Financial Statements |
| for the Year Ended 31 August 2025 |
| Haigh Park View Properties Limited (Registered number: 12809960) |
| Contents of the Financial Statements |
| for the year ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Haigh Park View Properties Limited |
| Company Information |
| for the year ended 31 August 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Unit 2a |
| Railway Triangle Industrial Estate |
| Dorchester |
| Dorset |
| DT1 2PJ |
| Haigh Park View Properties Limited (Registered number: 12809960) |
| Balance Sheet |
| 31 August 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investment property | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 10 |
| Retained earnings | ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| Haigh Park View Properties Limited (Registered number: 12809960) |
| Notes to the Financial Statements |
| for the year ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| Haigh Park View Properties Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of 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. |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Fair value reserve |
| Whilst fair value gains on investment property are taken to the profit and loss account, they are not distributable as dividend to shareholders because the gain is unrealised. The company therefore adopts the policy of transferring the fair value adjustment net/inclusive of the deferred tax charge/credit to a separate account, 'fair value reserve'. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 September 2024 |
| and 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Haigh Park View Properties Limited (Registered number: 12809960) |
| Notes to the Financial Statements - continued |
| for the year ended 31 August 2025 |
| 4. | INVESTMENT PROPERTY - continued |
| Fair value at 31 August 2025 is represented by: |
| £ |
| Valuation in 2024 | 269,550 |
| Cost | 1,110,450 |
| 1,380,000 |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 1,110,450 | 1,110,450 |
| Investment property was valued on a fair value basis on 31 August 2025 by the directors . |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| Directors' current accounts | 5,322 | 4,911 |
| Accruals and deferred income |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans | 1,051,749 | 1,051,749 |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Bank loans |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Bank loans and mortgages are secured by legal charges over the company's freehold and long leasehold properties. |
| 9. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Tax losses carried forward | (2,352 | ) | (1,194 | ) |
| Capital gains on investment property | 124,621 | 124,621 |
| 122,269 | 123,427 |
| Haigh Park View Properties Limited (Registered number: 12809960) |
| Notes to the Financial Statements - continued |
| for the year ended 31 August 2025 |
| 9. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 September 2024 |
| Credit to Income Statement during year | ( |
) |
| Balance at 31 August 2025 |
| 10. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 1 September 2024 |
| and 31 August 2025 |
| The fair value reserve represents the unrealised gains on carrying investment property at fair value less the deferred tax provision thereon; being unrealised, such amounts are not available to be distributed as dividend to shareholders. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |