REGISTERED NUMBER: 03817800 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

H H PROPERTY & FINANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M B Crook

SECRETARY:

Mrs A M Crook

REGISTERED OFFICE:

Crooklands

Church Road

Undy

Magor

Newport

NP26 3EN

REGISTERED NUMBER:

03817800 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

BANKERS:

National Westminster Bank Plc

Beaufort Square

Chepstow

Monmouthshire

NP16 5ZT

FIXED ASSETS

Tangible assets

4

599,109

596,328

CURRENT ASSETS

Debtors

5

165,560

175,795

Cash at bank and in hand

40,338

46,245

205,898

222,040

CREDITORS

Amounts falling due within one year

6

(191,278

)

(214,919

)

NET CURRENT ASSETS

14,620

7,121

TOTAL ASSETS LESS CURRENT LIABILITIES

613,729

603,449

CAPITAL AND RESERVES

Called up share capital

7

3

3

Capital redemption reserve

8

2

2

Retained earnings

8

613,724

603,444

SHAREHOLDERS' FUNDS

613,729

603,449

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

M B Crook - Director

1.	STATUTORY INFORMATION

H H Property & Finance Limited 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.

Freehold property

-

in accordance with the property

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

No depreciation is provided in respect of freehold property. This is not in accordance with FRS No.15 'Tangible Fixed Assets'. In the opinion of the company's director the open market value of the company's freehold properties is in excess of their original cost. However, in the absence of a professional valuation the director is unable to quantify the excess. The property is maintained so the open market value does not fall below their original cost. The maintenance costs are written off to the company's profit and loss account in the period that they are incurred.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 September 2024

593,870

3,313

20,240

617,423

Additions

3,150

-

-

3,150

At 31 August 2025

597,020

3,313

20,240

620,573

DEPRECIATION

At 1 September 2024

-

3,168

17,927

21,095

Charge for year

-

22

347

369

At 31 August 2025

-

3,190

18,274

21,464

NET BOOK VALUE

At 31 August 2025

597,020

123

1,966

599,109

At 31 August 2024

593,870

145

2,313

596,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

165,560

175,795

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

82

2,988

Other creditors

850

1,277

Directors' current accounts

190,346

210,654

191,278

214,919

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

£1

1

1

2

Ordinary 'B-K'

£1

2

2

3

3

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 September 2024

603,444

2

603,446

Profit for the year

10,280

10,280

At 31 August 2025

613,724

2

613,726

9.	ULTIMATE CONTROLLING PARTIES

The ultimate controlling party is Mr M B Crook and Mrs A M Crook.

10.	TRANSACTIONS WITH DIRECTOR

As at 31 August 2025 the company owed its director an amount of £190,346 (2024 - £210,654). This amount is interest free and repayable upon demand.