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Registration number: 16024057

Himami Leeds Limited
Unaudited Filleted Financial Statements
for the Period from 17 October 2024 to 31 December 2025

Himami Leeds Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Himami Leeds Limited

Company Information

Directors | Mr H Patel Mrs A Patel

Registered office | Network House 5 Lister Hill Leeds LS18 5AZ

Accountants | Hargreaves, Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Himami Leeds Limited
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Himami Leeds Limited for the period ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Himami Leeds Limited, as a body. Our work has been undertaken solely to prepare for your approval the accounts of Himami Leeds Limited and state those matters that we have agreed to state to the Board of Directors of Himami Leeds Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Himami Leeds Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Himami Leeds Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Himami Leeds Limited. You consider that Himami Leeds Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Himami Leeds Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Hargreaves, Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

29 May 2026

Himami Leeds Limited

(Registration number: 16024057)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Fixed assets |  |
Investment property | 4 | 1,676,957
Current assets |  |
Debtors | 5 | 2,306
Cash at bank and in hand |  | 51,313
|  | 53,619
Creditors: Amounts falling due within one year | 6 | (113,017)
Net current liabilities |  | (59,398)
Total assets less current liabilities |  | 1,617,559
Creditors: Amounts falling due after more than one year | 6 | (1,605,247)
Net assets |  | 12,312
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | 12,212
Shareholders' funds |  | 12,312

For the financial period ending 31 December 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 period 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 29 May 2026 and signed on its behalf by:

......................................... Mr H Patel Director

Himami Leeds Limited

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 December 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:
Network House
5 Lister Hill
Leeds
LS18 5AZ

These financial statements were authorised for issue by the Board on 29 May 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

Himami Leeds Limited

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Himami Leeds Limited

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period was 2.

4 | Investment properties

| 2025 £
Additions | 1,676,957
At 31 December | 1,676,957

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

5 | Debtors

| 2025 £
Prepayments | 126
Other debtors | 2,180
| 2,306

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 52,053
Taxation and social security |  | 8,359
Accruals and deferred income |  | 52,605
|  | 113,017

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 7 | 1,605,247

Himami Leeds Limited

Notes to the Unaudited Financial Statements for the Period from 17 October 2024 to 31 December 2025

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 1,605,247

8 | Parent and ultimate parent undertaking

The company's immediate parent is Sheeva Properties UK Limited, incorporated in England and Wales.