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REGISTERED NUMBER: 11716346 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HTWW PROPERTIES LIMITED

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

HTWW PROPERTIES LIMITED

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mrs C A Watson

| T K Watson

| REGISTERED OFFICE: | Units 7-8 Manor Court

| Manor Garth

| Eastfield

| Scarborough

| North Yorkshire

| YO11 3TU

| REGISTERED NUMBER: | 11716346 (England and Wales)

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,224 |  | - |  |

Investments | 5 | 100 |  | 100 |  |

Investment property | 6 | 1,058,465 |  | 822,643 |  |

1,061,789 |  | 822,743 |  |

CURRENT ASSETS

Cash at bank | 33,183 |  | 16,812 |  |

CREDITORS

Amounts falling due within one year | 7 | 269,377 |  | 176,366 |  |

NET CURRENT LIABILITIES | (236,194 | ) | (159,554 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 825,595 |  | 663,189 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (36,875 | ) | (83,147 | ) |

PROVISIONS FOR LIABILITIES | (426 | ) | - |  |

NET ASSETS | 788,294 |  | 580,042 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 788,094 |  | 579,842 |  |

788,294 |  | 580,042 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

STATEMENT OF FINANCIAL POSITION - continued

31 December 2025

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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

T K Watson - Director

Mrs C A Watson - Director

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| HTWW Properties 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The company has a net asset position and a healthy bank position and the directors are satisfied that there are sufficient resources in place to continue operating for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties are initially measured at cost, including transaction costs. After initial recognition investment properties whose fair value can be measured reliably are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade, other accounts receivable and payable and loans to related parties.

| Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Debt instruments such as loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised costs using the effective interest method

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| Additions | 1,560 |  | 1,901 |  | 3,461 |  |

| At 31 December 2025 | 1,560 |  | 1,901 |  | 3,461 |  |

| DEPRECIATION

| Charge for year | 39 |  | 198 |  | 237 |  |

| At 31 December 2025 | 39 |  | 198 |  | 237 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,521 |  | 1,703 |  | 3,224 |  |

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 100 |  |

| NET BOOK VALUE

| At 31 December 2025 | 100 |  |

| At 31 December 2024 | 100 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 822,643 |  |

| Additions | 235,822 |  |

| At 31 December 2025 | 1,058,465 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,058,465 |  |

| At 31 December 2024 | 822,643 |  |

| Investment properties included at fair value would have ben included on a historical cost basis at:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Cost |  |  | 1,058,465 |  |  | 822,643 |  |

| The completed investment properties are stated at fair value in accordance with the requirements of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

| The investment properties have been valued by the directors at fair value taking into account existing tenancy arrangements.

| During the year there has been no change to the fair value of investment properties.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,500 |  | 14,088 |  |

| Trade creditors | - |  | 1,265 |  |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Taxation and social security | 7,184 |  | 3,666 |  |

| Other creditors | 254,593 |  | 157,247 |  |

269,377 |  | 176,366 |  |

HTWW PROPERTIES LIMITED (REGISTERED NUMBER: 11716346)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 36,875 |  | 83,147 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 6,875 |  | 26,794 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 44,375 |  | 97,235 |  |

| The bank loan is secured by a fixed and floating charge over three properties held by the company.

10. | RELATED PARTY DISCLOSURES

| The directors have made interest free personal loans to the company totalling £252,212 (2024 - £154,047) which are repayable on demand.