HILL POINT PROPERTIES LIMITED - Filleted accounts

Registered number

12266505

HILL POINT PROPERTIES LIMITED

Filleted Accounts

For the year ended

31 October 2025

KHMM LTD T/A KHMM

Chartered Management Accountants

Unit 7-8 Wing Yip Business Centre

395 Edgware Road

London

NW2 6LN

Tel: 0208 208 2085

HILL POINT PROPERTIES LIMITED
Registered number:		12266505
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Non-Current assets
Tangible assets	3		3,123,851			3,123,851
Mortgage Security			41,483			-
			3,165,334			3,123,851

Current assets
Debtors	4	28,625			65,857
Cash at bank and in hand		80,484			45,570
		109,109			111,427

Creditors: amounts falling due within one year	5	(77,246)			(43,552)

Net current assets			31,863			67,875

Total assets less current liabilities			3,197,197			3,191,726

Creditors: amounts falling due after more than one year	6		(3,188,533)			(3,227,547)



Net assets/(liabilities)			8,664			(35,821)

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			7,664			(36,821)

Shareholders' funds			8,664			(35,821)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jun Zhou
Director
Approved by the board on 18 June 2026

HILL POINT PROPERTIES LIMITED
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts. Revenue is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Investment property
	Investment properties are those used solely to earn rentals and/or for capital appreciation. Investment properties are accounted for under FRS 102, Section 16 Investment Property, they are measured initially at cost and remeasured to fair value at each balance sheet date according to market conditions.Changes in fair value are included in the profit and loss account.

	Cash and Cash Equivalents / Restricted Cash
	Cash and cash equivalents include cash in hand and deposits held at call with banks. Cash balances that are subject to contractual or legal restrictions, such that they are not available for general use by the company, are excluded from cash and cash equivalents. Such balances are classified as restricted cash within Non-current Assets and are measured at amortised cost.

	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 income statement in other operating expenses. All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. The effective interest rate amortisation is included in finance revenue in the income statement. The company does not hold or issue derivative financial instruments for trading purpose.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 November 2024			3,123,851
	At 31 October 2025			3,123,851

	Depreciation
	At 31 October 2025			-

	Net book value
	At 31 October 2025			3,123,851
	At 31 October 2024			3,123,851


4	Debtors	2025		2024
£			£

	Retained funds	1,135		559
	Other debtors	27,490		65,298
		28,625		65,857


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Accrued liabilities and deferred income	69,841		33,894
	Other creditors	7,405		9,658
		77,246		43,552


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	810,500		870,000
	Other creditors	2,378,033		2,357,547
		3,188,533		3,227,547


7	Bank Loans	2025		2024
£			£
	Creditors include:

	Secured bank loans	810,500		870,000

	The bank loans are secured by: A first legal charge over the company’s residential investment property at Apartment 2402, 8 Casson Square, London, SW1 7GU. A debenture incorporating fixed and floating charges over all the company’s assets and undertaking. A cash deposit of £41,483 held in a restricted bank account with Arbuthnot Latham, which is classified as a non-current asset as it is not available for general operational use until the mortgage facility is fully repaid.


8	Other information

	HILL POINT PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	8 Wing Yip Business Centre
	395 Edgware Road
	London
	NW2 6LN