Company No: 10010302 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	George Hughes (Resigned 01 November 2024)
	Sheona Hughes (Appointed 14 October 2024)
	Simon Hughes

REGISTERED OFFICE	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN
	United Kingdom

COMPANY NUMBER

10010302 (England and Wales)

ACCOUNTANT	Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investments	4	100		100
		100		100
Current assets
Debtors	5	1,325,021		1,325,017
Cash at bank and in hand		2,671		6,789
		1,327,692		1,331,806
Creditors: amounts falling due within one year	6	( 338,376)		( 336,840)
Net current assets		989,316		994,966
Total assets less current liabilities		989,416		995,066
Net assets		989,416		995,066
Capital and reserves
Called-up share capital		2		2
Profit and loss account		989,414		995,064
Total shareholders' funds		989,416		995,066

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HDS Property Management Limited (registered number: 10010302) were approved and authorised for issue by the Board of Directors on 27 February 2026. They were signed on its behalf by:

Simon Hughes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

HDS Property Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Camburgh House, 27 New Dover Road, Canterbury, CT1 3DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
The average number of persons employed by the Company during the year amounted to:	2		2

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 June 2024	100
At 31 May 2025	100
Carrying value at 31 May 2025	100
Carrying value at 31 May 2024	100

5. Debtors

	2025		2024
	£		£
Other debtors	1,325,021		1,325,017

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	335,000		335,000
Other creditors	3,376		1,840
	338,376		336,840

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
At the year end, the company owed a group company:	335,000		335,000
At the year end, a company owed an associate company:	1,325,000		1,325,000