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REGISTERED NUMBER: 16147329 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

20 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

HBL ESTATES LIMITED
HBL ESTATES LIMITED (REGISTERED NUMBER: 16147329)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 20 DECEMBER 2024 TO 31 DECEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HBL ESTATES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 20 DECEMBER 2024 TO 31 DECEMBER 2025







DIRECTOR: H B Leake





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 16147329 (England and Wales)





ACCOUNTANTS: Galloways Accounting Limited
15 West Street
Brighton
East Sussex
BN1 2RL
Page 1
HBL ESTATES LIMITED (REGISTERED NUMBER: 16147329)

BALANCE SHEET
31 DECEMBER 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 378
Investment property 5 659,141
659,519

CURRENT ASSETS
Debtors 6 1,250
Cash at bank 13,767
15,017
CREDITORS
Amounts falling due within one year 7 725,394
NET CURRENT LIABILITIES (710,377 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
(50,858
)

PROVISIONS FOR LIABILITIES 95
NET LIABILITIES (50,953 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (51,053 )
(50,953 )

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

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

The director acknowledges his 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 7 June 2026 and were signed by:





H B Leake - Director


The notes form part of these financial statements

Page 2
HBL ESTATES LIMITED (REGISTERED NUMBER: 16147329)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 20 DECEMBER 2024 TO 31 DECEMBER 2025


1. STATUTORY INFORMATION

Hbl Estates 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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.

Turnover
Turnover represents the following types of income

Rental income
Income from the sale of properties

All income is recognised on a receivable basis.

Accounting basis
As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the period the company made a loss of £50,958, and as at the year end the current liabilities exceeded current assets by £710,377.

The validity of this basis depends upon the continued support of the company's director. The director confirms that he will give the required support.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

Page 3 continued...
HBL ESTATES LIMITED (REGISTERED NUMBER: 16147329)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 20 DECEMBER 2024 TO 31 DECEMBER 2025


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 524
At 31 December 2025 524
DEPRECIATION
Charge for period 146
At 31 December 2025 146
NET BOOK VALUE
At 31 December 2025 378

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 659,141
At 31 December 2025 659,141
NET BOOK VALUE
At 31 December 2025 659,141

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1,250

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 725,394

8. FINANCIAL INSTRUMENTS

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, H Leake introduced his loan to the company. As at 31 December 2025, the company owed him £721,946. This balance represented the maximum amount outstanding during the period and the loan is interest free and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The controlling party is H B Leake.

This was by virtue of his 100% holding of the issued share capital.

Page 4