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Registration number: 14925937

Hoperty Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Hoperty Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Hoperty Limited

(Registration number: 14925937)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 806,979 | 807,148
Current assets |  |  |
Debtors | 5 | 16,695 | 22,215
Cash at bank and in hand |  | 13,988 | 7,243
|  | 30,683 | 29,458
Creditors: Amounts falling due within one year | 6 | (821,216) | (851,639)
Net current liabilities |  | (790,533) | (822,181)
Net assets/(liabilities) |  | 16,446 | (15,033)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 16,444 | (15,035)
Shareholders' funds/(deficit) |  | 16,446 | (15,033)

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 April 2026 and signed on its behalf by:

......................................... F Pounder Director
......................................... R Pounder Director

Hoperty Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
76 Brigg Road
Barton Upon Humber
DN18 5DT

These financial statements were authorised for issue by the Board on 27 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Hoperty Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 November | 807,148
Additions | (169)
At 31 October | 806,979

The fair value has been determined by the directors at the year end.

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 9,340 | 2,371
Other debtors | 7,355 | 19,844
| 16,695 | 22,215

Hoperty Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 555,267
Trade creditors |  | 198 | -
Taxation and social security |  | 6,920 | -
Accruals and deferred income |  | 16,100 | 16,021
Other creditors |  | 797,998 | 280,351
|  | 821,216 | 851,639

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 555,267