Company registration number 03287672 (England and Wales)
HELMLAND LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
HELMLAND LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
HELMLAND LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
2,462,512
1,250,000
Current assets
Debtors
5
137,734
2,201
Cash at bank and in hand
231,427
461,105
369,161
463,306
Creditors: amounts falling due within one year
6
(4,209)
(4,109)
Net current assets
364,952
459,197
Total assets less current liabilities
2,827,464
1,709,197
Creditors: amounts falling due after more than one year
7
-
0
(75,000)
Provisions for liabilities
(213,781)
(62,500)
Net assets
2,613,683
1,571,697
Capital and reserves
Called up share capital
8
42,500
42,500
Share premium account
37,500
37,500
Other reserves
75,000
75,000
Profit and loss reserves
2,458,683
1,416,697
Total equity
2,613,683
1,571,697
HELMLAND LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 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 13 July 2026 and are signed on its behalf by:
Mr G N Allen
Director
Company Registration No. 03287672
HELMLAND LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Share capital
Share premium account
Other reserves
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 November 2023
42,500
37,500
75,000
1,311,375
1,466,375
Year ended 31 October 2024:
Profit for the year
-
-
-
105,322
105,322
Balance at 31 October 2024
42,500
37,500
75,000
1,416,697
1,571,697
Year ended 31 October 2025:
Profit for the year
-
-
-
1,041,986
1,041,986
Balance at 31 October 2025
42,500
37,500
75,000
2,458,683
2,613,683
HELMLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Helmland Limited is a private company limited by shares incorporated in England and Wales. The registered office is 82 St John Street, London, EC1M 4JN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is derived from the rental of property and is recognised evenly over the period that the properties are let.

1.3
Tangible fixed assets

Tangible fixed assets 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:

Leasehold improvements
10 years straight line

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.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value as the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with bank.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HELMLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors 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 creditors, bank loans and preference shares, 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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 profit and loss account 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 tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HELMLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
3
Employees

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

2025
2024
Number
Number
Total
4
5
4
Investment property
2025
£
Fair value
At 1 November 2024
1,250,000
Revaluations
1,212,512
At 31 October 2025
2,462,512

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 October 202 5 by the director of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The last professional valuation was performed by Sheffords Chartered Surveyors on 26 October 2020.

If the investment property had not been revalued, it would be held at historical cost of £1,000,000 (20 24: £1,000,000).

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
137,734
2,201
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
4,209
4,109
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Preference shares
-
0
75,000
HELMLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
42,500
42,500
42,500
42,500
9
Related party transactions

Included within other creditors is a balance £Nil (20 24: £Nil) owed to directors. T hese amounts are non interest bearing and are repayable on demand.

2025-10-31 2024-11-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs D V Allen Mr G N Allen Mr R M Allen Mr W Allen Mrs V C Curtis Ms S C Allen 03287672 2024-11-01 2025-10-31 03287672 2025-10-31 03287672 2024-10-31 03287672 core:CurrentFinancialInstruments 2025-10-31 03287672 core:CurrentFinancialInstruments 2024-10-31 03287672 core:Non-currentFinancialInstruments 2025-10-31 03287672 core:Non-currentFinancialInstruments 2024-10-31 03287672 core:ShareCapital 2025-10-31 03287672 core:ShareCapital 2024-10-31 03287672 core:SharePremium 2025-10-31 03287672 core:SharePremium 2024-10-31 03287672 core:OtherMiscellaneousReserve 2025-10-31 03287672 core:OtherMiscellaneousReserve 2024-10-31 03287672 core:RetainedEarningsAccumulatedLosses 2025-10-31 03287672 core:RetainedEarningsAccumulatedLosses 2024-10-31 03287672 core:ShareCapital 2023-10-31 03287672 core:SharePremium 2023-10-31 03287672 core:OtherMiscellaneousReserve 2023-10-31 03287672 core:RetainedEarningsAccumulatedLosses 2023-10-31 03287672 2023-10-31 03287672 core:ShareCapitalOrdinaryShareClass1 2025-10-31 03287672 core:ShareCapitalOrdinaryShareClass1 2024-10-31 03287672 bus:Director2 2024-11-01 2025-10-31 03287672 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 03287672 2023-11-01 2024-10-31 03287672 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 03287672 core:LeaseholdImprovements 2024-11-01 2025-10-31 03287672 2024-10-31 03287672 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 03287672 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 03287672 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 03287672 bus:OrdinaryShareClass1 2025-10-31 03287672 bus:OrdinaryShareClass1 2024-10-31 03287672 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03287672 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03287672 bus:FRS102 2024-11-01 2025-10-31 03287672 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 03287672 bus:Director1 2024-11-01 2025-10-31 03287672 bus:Director3 2024-11-01 2025-10-31 03287672 bus:Director4 2024-11-01 2025-10-31 03287672 bus:Director5 2024-11-01 2025-10-31 03287672 bus:CompanySecretary1 2024-11-01 2025-10-31 03287672 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP