REGISTERED NUMBER: 04999326

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

H & I PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Irvine

REGISTERED OFFICE:

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

REGISTERED NUMBER:

04999326

ACCOUNTANTS:

Private Client Services (NW) Limited

Unit 2 Mallard Court

Mallard Way

Crewe Business Park

Crewe

Cheshire

CW1 6ZQ

FIXED ASSETS

Tangible assets

4

291,954

421,243

CURRENT ASSETS

Cash at bank

1,293

3,372

CREDITORS

Amounts falling due within one year

5

14,223

19,504

NET CURRENT LIABILITIES

(12,930

)

(16,132

)

TOTAL ASSETS LESS CURRENT LIABILITIES

279,024

405,111

CREDITORS

Amounts falling due after more than one year

6

260,703

442,092

NET ASSETS/(LIABILITIES)

18,321

(36,981

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

18,221

(37,081

)

SHAREHOLDERS' FUNDS

18,321

(36,981

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 12 November 2025 and were signed by:

Mrs J Irvine - Director

1.	STATUTORY INFORMATION

H & I Properties Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Plant and machinery

-

15% on cost

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

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 October 2024

421,160

17,098

270

438,528

Disposals

(129,272

)

-

-

(129,272

)

At 30 September 2025

291,888

17,098

270

309,256

DEPRECIATION

At 1 October 2024

-

17,015

270

17,285

Charge for year

-

17

-

17

At 30 September 2025

-

17,032

270

17,302

NET BOOK VALUE

At 30 September 2025

291,888

66

-

291,954

At 30 September 2024

421,160

83

-

421,243

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

3

Tax

(13

)

(13

)

Directors' current accounts

13,426

18,774

Accrued expenses

810

740

14,223

19,504

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

80,703

262,092

Directors' loan accounts

180,000

180,000

260,703

442,092

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 October 2024

(37,081

)

Profit for the year

55,302

At 30 September 2025

18,221