Registration number: 07157236

H and R Leeds Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

H and R Leeds Limited

(Registration number: 07157236)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Investment property	4		350,586		219,078
Creditors: Amounts falling due within one year	5		(292,729)		(178,096)
Net assets			57,857		40,982
Capital and reserves
Called up share capital		2		2
Profit and loss account		57,855		40,980
Total equity			57,857		40,982

For the financial year ending 31 March 2026 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 16 June 2026 and signed on its behalf by:
 

......................................... Mrs H.L. Firth Director

H and R Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

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:
Unit 11, Fusion Court
Aberford Road
Garforth
Leeds
LS25 2GH

These financial statements were authorised for issue by the Board on 16 June 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.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of rental income from leased properties. The income is recognised as it falls due, in accordance with the lease to which it relates.

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.

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 directors 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.

Share capital

Ordinary shares are classified as equity.

H and R Leeds Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Investment properties

	2026 £
At 1 April	219,078
Additions	131,508
At 31 March	350,586

The directors have reviewed recent sales of similar properties in the area as a basis for determining a suitable value for the company's investment property. In the opinion of the directors the fair value of the property is not materially different to its carrying value.

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	3,408	-
Other creditors	289,321	178,096
	292,729	178,096