IRIS Accounts Production v26.1.10.61 00955492 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00955492 2024-09-30 00955492 2025-09-30 00955492 2024-10-01 2025-09-30 00955492 2023-09-30 00955492 2023-10-01 2024-09-30 00955492 2024-09-30 00955492 ns15:EnglandWales 2024-10-01 2025-09-30 00955492 ns14:PoundSterling 2024-10-01 2025-09-30 00955492 ns10:Director1 2024-10-01 2025-09-30 00955492 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00955492 ns10:SmallEntities 2024-10-01 2025-09-30 00955492 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 00955492 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 00955492 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00955492 ns10:FullAccounts 2024-10-01 2025-09-30 00955492 ns10:Director2 2024-10-01 2025-09-30 00955492 ns10:Director3 2024-10-01 2025-09-30 00955492 ns10:RegisteredOffice 2024-10-01 2025-09-30 00955492 ns5:CurrentFinancialInstruments 2025-09-30 00955492 ns5:CurrentFinancialInstruments 2024-09-30 00955492 ns5:ShareCapital 2025-09-30 00955492 ns5:ShareCapital 2024-09-30 00955492 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 00955492 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 00955492 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 00955492 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 00955492 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 00955492 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 00955492 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| HINGLEY & CALLOW INVESTMENTS LIMITED |

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| HINGLEY & CALLOW INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | Mrs A M Callow

| Mrs H L Needham

| J D Callow

| REGISTERED OFFICE: | Severn House

| Sandy Lane Industrial Estate

| Stourport-on-Severn

| Worcestershire

| DY13 9QB

| REGISTERED NUMBER: | 00955492 (England and Wales)

| ACCOUNTANTS: | French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HINGLEY & CALLOW INVESTMENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hingley & Callow Investments Limited for the year ended 30th September 2025 which comprise the Statement of comprehensive income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Hingley & Callow Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hingley & Callow Investments Limited and state those matters that we have agreed to state to the Board of Directors of Hingley & Callow Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hingley & Callow Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hingley & Callow Investments Limited. You consider that Hingley & Callow Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hingley & Callow Investments 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 financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

2nd June 2026

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investment property | 4 | 9,287,766 |  | 9,074,810 |  |

CURRENT ASSETS

Debtors | 5 | 7,180 |  | 6,969 |  |

Cash at bank | 481,884 |  | 507,854 |  |

489,064 |  | 514,823 |  |

CREDITORS

Amounts falling due within one year | 6 | 409,102 |  | 341,118 |  |

NET CURRENT ASSETS | 79,962 |  | 173,705 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,367,728 |  | 9,248,515 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Non distributable reserves | 1,387,424 |  | 1,387,424 |  |

Retained earnings | 7,978,304 |  | 7,859,091 |  |

SHAREHOLDERS' FUNDS | 9,367,728 |  | 9,248,515 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

STATEMENT OF FINANCIAL POSITION - continued

30TH SEPTEMBER 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd June 2026 and were signed on its behalf by:

J D Callow - Director

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Hingley & Callow Investments 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.

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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| In preparing these financial statements, the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities income and expenses.

| The estimates and associated assumptions are based on historic experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities and are not readily apparent from other sources. Actual results may differ from these estimates. The judgements, estimates and assumptions which have significant risk of material adjustment to the carrying amount of assets and liabilities are:

| (a) Valuation of investment properties - the directors review the valuation of the properties at each balance sheet date based on their knowledge of the market at that time and historical experience. The valuations may vary depending on a number of external factors.

| Investment property

| Investment properties, for which the fair value can be measured reliably without undue cost or effort, are measured at fair value at each reporting date, with changes to fair value being recognised in profit or loss.

| Investments

| Investments comprise investments in quoted shares and a debenture, which are measured at fair value. Changes in fair value are recognised in profit or loss.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than 3 months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, 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.

| Operating leases

| Gross earnings from operating leases are recognised in the profit and loss account on a straight line basis over the period of each lease. Any direct costs in arranging the leases are charged to the profit and loss account in the period in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1st October 2024 | 9,074,810 |  |

| Additions | 212,956 |  |

| At 30th September 2025 | 9,287,766 |  |

| NET BOOK VALUE

| At 30th September 2025 | 9,287,766 |  |

| At 30th September 2024 | 9,074,810 |  |

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 30th September 2025 is represented by:

| £

| Valuation in 2005 | 93,193 |  |

| Valuation in 2006 | 333,463 |  |

| Valuation in 2008 | 75,965 |  |

| Valuation in 2009 | (4,024 | ) |

| Valuation in 2011 | 115,324 |  |

| Valuation in 2012 | 416,965 |  |

| Valuation in 2013 | 446,269 |  |

| Valuation in 2015 | (387,092 | ) |

| Valuation in 2016 | 324,365 |  |

| Valuation in 2017 | 27,007 |  |

| Cost | 7,846,331 |  |

9,287,766 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 7,830,686 |  | 7,633,375 |  |

| The investment properties were valued on an open market basis on 30th September 2025 by the directors of the company .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 7,180 |  | 6,969 |  |

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

2025 | 2024 |

| £ | £

| Taxation and social security | 39,738 |  | 324,227 |  |

| Other creditors | 369,364 |  | 16,891 |  |

409,102 |  | 341,118 |  |

7. | RELATED PARTY DISCLOSURES

| The directors of Hingley & Callow Investments Limited are also directors of Hingley & Callow Oils Limited and directors and shareholders of it's holding company Hingley & Callow Oils Holdings Limited.

| In the year to 30 September 2024, the company sold a property to Hingley & Callow Oils Limited for £762,000 under an arm's length agreement. At 30 September 2025 the company owed Hingley & Callow Oils Limited £224,653 (2024 £399). This loan is interest free and repayable on demand.

HINGLEY & CALLOW INVESTMENTS LIMITED (REGISTERED NUMBER: 00955492) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| The Company is a wholly owned subsidiary of Hingley and Callow Investment Holdings Limited. The entire share capital with voting rights of Hingley & Callow Investment Holdings Limited is held by The James Callow 1996 Discretionary Settlement.

| The registered address for Hingley & Callow Investment Holdings Limited is Severn House, Sandy Lane Industrial Estate, Stourport-on-Severn DY13 9QB. Financial statements for this company are available at Companies House, Crown Way, Cardiff CF14 3UZ.