REGISTERED NUMBER: 01097467 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HORSLEY HOLDER PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R E Kemp

Mrs B M Kemp

SECRETARY:

Mrs B M Kemp

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

01097467 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

191

Tangible assets

4

143

1,448,675

Investment property

5

1,448,675

1,448,866

1,448,818

CURRENT ASSETS

13,500

Debtors

6

14,000

20,724

Cash at bank

24,102

34,224

38,102

CREDITORS

579,305

Amounts falling due within one year

7

577,488

(545,081

)

NET CURRENT LIABILITIES

(539,386

)

903,785

TOTAL ASSETS LESS CURRENT LIABILITIES

909,432

CREDITORS

(439,227

)

Amounts falling due after more than one year

8

(439,160

)

(70,753

)

PROVISIONS FOR LIABILITIES

(70,744

)

393,805

NET ASSETS

399,528

CAPITAL AND RESERVES

100

Called up share capital

100

102,178

Revaluation reserve

9

102,178

291,527

Retained earnings

297,250

393,805

SHAREHOLDERS' FUNDS

399,528

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

R E Kemp - Director

1.	STATUTORY INFORMATION

Horsley Holder Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Furniture and equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Income

The company derives its income from rents receivable, which are accounted for under the accruals basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Plant and

and

Totals

machinery

equipment

£

£

£

COST

At 1 December 2024

and 30 November 2025

2,748

1,581

1,167

DEPRECIATION

At 1 December 2024

2,557

1,515

1,042

Charge for year

48

17

31

At 30 November 2025

2,605

1,532

1,073

NET BOOK VALUE

At 30 November 2025

143

49

94

At 30 November 2024

191

66

125

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

1,448,675

NET BOOK VALUE

At 30 November 2025

1,448,675

At 30 November 2024

1,448,675

Fair value at 30 November 2024 is represented by:

£

Original cost

1,171,129

Increase in valuation - 2018

114,769

Increase in valuation - 2023

105,000

Increase in valuation - 2025

57,777

1,448,675

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

7,500

6,000

Other debtors

6,500

7,500

14,000

13,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

14,015

14,015

Payments on account

1,135

1,135

Taxation and social security

3,744

1,018

Other creditors

558,594

563,137

577,488

579,305

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

214,160

214,227

Other creditors

225,000

225,000

439,160

439,227

9.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

102,178