Company registration number 01356420 (England and Wales)
HATTONFIELD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
HATTONFIELD LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
HATTONFIELD LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
26 JUNE 2025
26 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
5
26,133
35,708
Investment properties
6
6,779,837
6,779,837
6,805,970
6,815,545
Current assets
Trade and other receivables falling due within one year
7
1,002,351
1,151,968
Trade and other receivables falling due after more than one year
7
731,264
744,370
Cash and cash equivalents
13,473
112,968
1,747,088
2,009,306
Current liabilities
8
(417,555)
(547,931)
Net current assets
1,329,533
1,461,375
Total assets less current liabilities
8,135,503
8,276,920
Non-current liabilities
9
(2,036,259)
(2,044,579)
Provisions for liabilities
(860,425)
(860,425)
Net assets
5,238,819
5,371,916
Equity
Called up share capital
2
2
Fair value reserves
3,183,409
3,183,409
Retained earnings
2,055,408
2,188,505
Total equity
5,238,819
5,371,916

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 26 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
Mr. C. Leighton-Pope
Director
Company Registration No. 01356420
HATTONFIELD LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 26 JUNE 2025
- 2 -
Share capital
Fair value reserve
Retained earnings
Total
£
£
£
£
Balance at 27 June 2023
2
3,183,409
2,439,270
5,622,681
Year ended 26 June 2024:
Loss and total comprehensive income for the year
-
-
(250,765)
(250,765)
Other comprehensive income:
Balance at 26 June 2024
2
3,183,409
2,188,505
5,371,916
Year ended 26 June 2025:
Loss and total comprehensive income for the year
-
-
(133,097)
(133,097)
Balance at 26 June 2025
2
3,183,409
2,055,408
5,238,819
HATTONFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 JUNE 2025
- 3 -
1
Company information

Hattonfield Limited is a private company limited by shares incorporated in England and Wales with registration number 01356420. The registered office is Ramillies House, 2 Ramillies Street, London, W1F 7LN.

2
Compliance with accounting standards

These financial statements have been prepared in accordance with the provisions of FRS 102 section 1A for small entities. There were no material departures from the standard.

3
Accounting policies
3.1
Accounting convention

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

3.2
Revenue

The company revenue comprises of rental income and commission receivable from its consultancy services recognised on a receivable basis.

3.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% per annum on a straight-line basis
Motor vehicles
25% per annum on a straight-line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

3.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognized at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss and deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The net unrealised gains for the year are transferred to fair value reserve. When the gains are realised on disposal, the net realised gain is transferred to retained earnings.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as property, plant and equipment.

3.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities.

HATTONFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JUNE 2025
3
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing difference.

During the year, deferred tax provision amounted to £860,425 (2024: £860,425).

4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
HATTONFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JUNE 2025
- 5 -
5
Property, plant and equipment
Plant and machinery etc
£
Cost
At 27 June 2024 and 26 June 2025
116,783
Depreciation and impairment
At 27 June 2024
81,075
Depreciation charged in the year
9,575
At 26 June 2025
90,650
Carrying amount
At 26 June 2025
26,133
At 26 June 2024
35,708
6
Investment property
2025
£
Fair value
At 27 June 2024 and 26 June 2025
6,779,837
The directors estimate that the fair value of the properties remain unchanged at the year end.
7
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
447,423
465,970
Other receivables
552,015
685,998
Prepayments and accrued income
2,913
-
0
1,002,351
1,151,968
2025
2024
Amounts falling due after more than one year:
£
£
Other receivables
424,000
447,464
s455 Corporation tax provision
307,264
296,906
731,264
744,370
Total debtors
1,733,615
1,896,338
HATTONFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JUNE 2025
7
Trade and other receivables
(Continued)
- 6 -

Trade receivables, due within one year, includes debts amounting to £420,150 (2024: £426,650) due from a company under common control.

Other receivables, due within one year, includes debts amounting to £NIL (2024: £157,823) due from a company under common control.

8
Current liabilities
2025
2024
Notes
£
£
Bank loans and overdrafts
10,000
10,000
Trade payables
6,203
6,353
Corporation tax
58,151
259,086
Other taxation and social security
6,928
5,501
Other payables
314,733
245,451
Accruals and deferred income
21,540
21,540
417,555
547,931

Other payables include debts amounting to £313,759 (2024: £108,951) due to companies under common control which are repayable on demand.

9
Non-current liabilities
2025
2024
Notes
£
£
Bank loans and overdrafts
1,732,362
1,740,682
Other borrowings
303,897
303,897
2,036,259
2,044,579

Other borrowings include debts amounting to £303,897 (2024: £303,897) due to companies under common control which are repayable on demand.

On 07 January 2020, the company took a mortgage of £1,700,000 from Investec Bank to finance the acquisition of properties at Flat 1, 262 and 264 King Street, Hammersmith, W6 0SP. As at the year end, the mortgage outstanding amounted to £1,728,195 (2024: £1,728,195).

HATTONFIELD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 26 JUNE 2025
- 7 -
10
Related party transactions

The material related party transactions for the year ended 26th June 2025 were:

1. Last year, the company advanced a loan of amount £444,000 to Toby Leighton Pope, the son of the director. As at the year end the balance outstanding from him amounted to £424,000 after he made a repayment of £20,000. Interest at the rate of 3.25% was charged on the loan and is payable by the director. This has been accounted in the directors loan account accordingly and S455 tax provided.

2. During the year, the company paid consultancy fees for a total amount of £NIL (2024: £138,000) to Andrew Leighton Pope, the son of the director. Those expenses were incurred wholly for business purposes.

The company has taken advantage of the exemption in FRS102 33.1A not to disclose transactions between associated companies, unless considered significant or material.

11
Directors' transactions

As at 26 June 2025, the amount outstanding on the directors loan account was £500,230 (2024: £466,075), which includes interest of £15,186 provided at 3.25% per annum. This loan was still outstanding nine months after the accounting year end.

12
Controlling party

The company is jointly controlled by the directors, Mr C Leighton-Pope and Mrs P Leighton-Pope by virtue of their shareholdings.

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