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Registration number: 14434800

H&M Property Investors Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

H&M Property Investors Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

H&M Property Investors Ltd

Company Information

Director | G M Taylor

Registered office | 10 Churchway Torquay Devon TQ1 3NS

Accountants | Thompson Jenner LLP 1 Colleton Crescent Exeter Devon EX2 4DG

H&M Property Investors Ltd

(Registration number: 14434800)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,499 | -
Investment property | 5 | 301,000 | -
|  | 303,499 | -
Current assets |  |  |
Stocks | 6 | - | 159,039
Cash at bank and in hand |  | 8,877 | 2,513
|  | 8,877 | 161,552
Creditors: Amounts falling due within one year | 7 | (260,678) | (162,690)
Net current liabilities |  | (251,801) | (1,138)
Total assets less current liabilities |  | 51,698 | (1,138)
Provisions for liabilities |  | (13,731) | -
Net assets/(liabilities) |  | 37,967 | (1,138)
Capital and reserves |  |  |
Called up share capital |  | 100 | 2
Other reserves |  | 41,194 | -
Retained earnings |  | (3,327) | (1,140)
Shareholders' funds/(deficit) |  | 37,967 | (1,138)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director on 1 July 2026

......................................... G M Taylor Director

H&M Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
10 Churchway
Torquay
Devon
TQ1 3NS

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 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company had negative distributable reserves at the balance sheet date. The director confirmed that with his support the company would continue to meet its libilities as they fall due, therefore the financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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 in the countries where the company operates and generates taxable income.

H&M Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 25%/50% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuation uses 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. Deferred taxation is provided on gains at the rate expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

H&M Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

H&M Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 3,094 | 3,094
At 31 October 2025 | 3,094 | 3,094
Depreciation
Charge for the year | 595 | 595
At 31 October 2025 | 595 | 595
Carrying amount
At 31 October 2025 | 2,499 | 2,499

5 | Investment properties

| 2025 £
At 1 November | -
Transfers from Stocks | 301,000
At 31 October | 301,000

During the year, the property previously held in stock was rented and as such, a reclassification from stock to investment property took place. A market valuation of the property was provided by Ward Chowen Commercial on 10 July 2025, which represents the fair value of the property at the point of reclassification to an investment property, The director considers the fair value of the property to remain unchanged from this value at 31 October 2025.

6 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 159,039

H&M Property Investors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 256,417 | 161,550
Accrued expenses | 2,204 | 1,140
Deferred income | 2,057 | -
| 260,678 | 162,690

8 | Non adjusting events after the financial period

Following the year end, the company refinanced the investment property, taking out a mortgage of £231,750.
On 24 March 2026 the company acquired 100% of the issued share capital of a newly incorporated company, Themed Escape Co Limited.