REGISTERED NUMBER: 15537252 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

H&W realestate2024 Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

129,224

131,861

Investment property

5

120,000

-

249,224

131,861

CURRENT ASSETS

Debtors

6

199

3,100

Cash at bank

1,101

22,511

1,300

25,611

CREDITORS

Amounts falling due within one year

7

10,563

4,053

NET CURRENT (LIABILITIES)/ASSETS

(9,263

)

21,558

TOTAL ASSETS LESS CURRENT LIABILITIES

239,961

153,419

CREDITORS

Amounts falling due after more than one year

8

274,347

159,303

NET LIABILITIES

(34,386

)

(5,884

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(34,486

)

(5,984

)

SHAREHOLDERS' FUNDS

(34,386

)

(5,884

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 6 July 2026 and were signed on its behalf by:

Mr Hielke Jan Andreas Penterman - Director

1.	STATUTORY INFORMATION

H&W realestate2024 Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15537252

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on reducing balance

One of the company's properties is used in the provision of serviced accommodation. The directors consider that the property is used in the company's trade of providing short-term accommodation and related services, rather than being held solely to earn rental income or for capital appreciation.

Accordingly, the property has been classified as a tangible fixed asset and included within fixed assets in the financial statements. The property is stated at cost less accumulated depreciation and any impairment losses.

Depreciation is charged so as to write off the cost of the building, less any estimated residual value, over its estimated useful economic life. Freehold land is not depreciated.

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company has net liabilities of £34,386. The accounts have been prepared on a going concern basis as the director has confirmed that he will continue to provide financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

131,861

DEPRECIATION

Charge for year

2,637

At 31 December 2025

2,637

NET BOOK VALUE

At 31 December 2025

129,224

At 31 December 2024

131,861

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

130,758

Impairments

(10,758

)

At 31 December 2025

120,000

NET BOOK VALUE

At 31 December 2025

120,000

Investment property situated at Flat G04, Sky Gardens, Crosby Road North is under a charge from Hampshire Trust Bank PLC. The charge was created on 31 July 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

199

3,100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

10,563

4,053

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

91,001

-

Other creditors

183,346

159,303

274,347

159,303

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

91,001

-

9.	SECURED DEBTS

The loan amounting to £91,001 is secured by the way of charge on the property situated at Flat G04, Sky Gardens, Crosby Road North (Disclosed as freehold property). The charge was created in the name of Hampshire Trust Bank PLC on 31 July 2025.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

The company owes £183,346 (2024: £159,303) to its director, Mr Hielke Jan Andreas Penterman who is also a 50% shareholder of the company as at accounting year end date.