Company No: 03464805 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Caroline Howie (Resigned 16 September 2025)
	Charles John Howie
	Fiona Jane Howie (Appointed 16 September 2025)

REGISTERED OFFICE	Century House
	Gatherley Rd Ind Est
	Brompton On Swale Richmond
	DL10 7JG
	United Kingdom

COMPANY NUMBER

03464805 (England and Wales)

ACCOUNTANT	Peppercorn Tax Limited
	45 Gresham Street
	London
	EC2V 7BG

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	580,000		580,000
Investments	4	326,100		326,100
		906,100		906,100
Current assets
Debtors	5	82,879		240,334
Cash at bank and in hand		59,369		102,877
		142,248		343,211
Creditors: amounts falling due within one year	6	( 494,843)		( 711,462)
Net current liabilities		(352,595)		(368,251)
Total assets less current liabilities		553,505		537,849
Provision for liabilities		( 118,609)		( 118,609)
Net assets		434,896		419,240
Capital and reserves
Called-up share capital		60,000		60,000
Revaluation reserve		355,827		355,826
Profit and loss account		19,069		3,414
Total shareholders' funds		434,896		419,240

For the financial year 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of HUMBLES REAL ESTATE LIMITED (registered number: 03464805) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

Charles John Howie Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

HUMBLES REAL ESTATE LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Century House, Gatherley Rd Ind Est, Brompton On Swale Richmond, DL10 7JG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include investment property at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of HUMBLES REAL ESTATE LIMITED is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fixed asset investments

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2025	580,000
As at 31 December 2025	580,000

Valuation

Investment property comprises Century House, Gatherley Road Industrial Estate. The market value of the investment property has been arrived at on the basis of a valuation carried out on 9 June 2023 by Carver Commercial Chartered Surveyors & Property Consultants, who are not connect with the company. The valuation was made on an open market value basis, by reference to market evidence of transactions prices for similar properties.

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	387,364
At 31 December 2025	387,364
Provisions for impairment
At 01 January 2025	61,264
At 31 December 2025	61,264
Carrying value at 31 December 2025	326,100
Carrying value at 31 December 2024	326,100

5. Debtors

	2025		2024
	£		£
Trade debtors	2,276		5,283
Corporation tax	0		66,883
Other debtors	80,603		168,168
	82,879		240,334

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	4,862		5,032
Amounts owed to Group undertakings	373,828		574,860
Amounts owed to connected companies	4,025		4,625
Amounts owed to related parties	96,356		54,015
Taxation and social security	0		5,766
Other creditors	15,772		67,164
	494,843		711,462

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has applied the provisions of FRS102 Section 33.1a, and accordingly does not disclose the transactions with other wholly owned members within the group.

Transactions with the entity's directors

During the year the company made advances of £241,444 (2024: £488,908) to a director, and received repayments totalling £279,917 (2024: £1,109,839). At the year end £62,053 (2024: £100,526) was owed to the company from a director. Interest is charged on balance due to the company at HMRC's official rate of interest

Other related party transactions

During the year the company made advances totalling £139,833 (2024: £125,080) to shareholders and received payments from shareholders of £182,176 (2024: £85,558). At the year end, £96,357 (2024: £54,014) was due from the company to shareholders and is included within other creditors.