Company registration number SC586105 (Scotland)
HADDEN HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
HADDEN HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HADDEN HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
495,795
466,118
Current assets
Cash at bank and in hand
23,619
55,543
Creditors: amounts falling due within one year
4
(451,427)
(455,362)
Net current liabilities
(427,808)
(399,819)
Net assets
67,987
66,299
Capital and reserves
Called up share capital
5
5
Profit and loss reserves
67,982
66,294
Total equity
67,987
66,299

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
Mr M Hadden
Director
Company registration number SC586105 (Scotland)
HADDEN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Hadden Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is The West Lodge, High Street, Laurencekirk, United Kingdom, AB30 1BQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be r ecover ed.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HADDEN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
HADDEN HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
3
Investment property
2026
£
Fair value
At 1 February 2025
466,118
Additions
29,677
At 31 January 2026
495,795
4
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
447
830
Other creditors
450,980
454,532
451,427
455,362
5
Related party transactions
2026
2025
Amounts due to related parties
£
£
Key management personnel
449,990
474,990
2026-01-31 2025-02-01 false false false 20 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M Hadden Mr Andrew James Hadden Mr Christopher Keiran Hadden Mr Clark Alexander Hadden Mr Gavin Murray Hadden SC586105 2025-02-01 2026-01-31 SC586105 2026-01-31 SC586105 2025-01-31 SC586105 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 SC586105 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 SC586105 core:CurrentFinancialInstruments 2026-01-31 SC586105 core:CurrentFinancialInstruments 2025-01-31 SC586105 core:ShareCapital 2026-01-31 SC586105 core:ShareCapital 2025-01-31 SC586105 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC586105 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC586105 bus:Director1 2025-02-01 2026-01-31 SC586105 2024-02-01 2025-01-31 SC586105 2025-01-31 SC586105 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC586105 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC586105 bus:FRS102 2025-02-01 2026-01-31 SC586105 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC586105 bus:Director2 2025-02-01 2026-01-31 SC586105 bus:Director3 2025-02-01 2026-01-31 SC586105 bus:Director4 2025-02-01 2026-01-31 SC586105 bus:Director5 2025-02-01 2026-01-31 SC586105 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP