IRIS Accounts Production v26.1.10.61 14006050 director 1.4.25 31.3.26 31.3.26 0 0 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14006050 2025-03-31 14006050 2026-03-31 14006050 2025-04-01 2026-03-31 14006050 2024-03-31 14006050 2024-04-01 2025-03-31 14006050 2025-03-31 14006050 ns15:EnglandWales 2025-04-01 2026-03-31 14006050 ns14:PoundSterling 2025-04-01 2026-03-31 14006050 ns10:Director1 2025-04-01 2026-03-31 14006050 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14006050 ns10:SmallEntities 2025-04-01 2026-03-31 14006050 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14006050 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 14006050 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14006050 ns10:FullAccounts 2025-04-01 2026-03-31 14006050 1 2025-04-01 2026-03-31 14006050 ns10:RegisteredOffice 2025-04-01 2026-03-31 14006050 ns5:CurrentFinancialInstruments 2026-03-31 14006050 ns5:CurrentFinancialInstruments 2025-03-31 14006050 ns5:Non-currentFinancialInstruments 2026-03-31 14006050 ns5:Non-currentFinancialInstruments 2025-03-31 14006050 ns5:ShareCapital 2026-03-31 14006050 ns5:ShareCapital 2025-03-31 14006050 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 14006050 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 14006050 ns5:NetGoodwill 2025-04-01 2026-03-31 14006050 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 14006050 ns5:NetGoodwill 2025-03-31 14006050 ns5:NetGoodwill 2026-03-31 14006050 ns5:NetGoodwill 2025-03-31 14006050 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 14006050 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 14006050 ns10:Director1 1 2025-03-31 14006050 ns10:Director1 1 2024-03-31 14006050 ns10:Director1 1 2025-04-01 2026-03-31 14006050 ns10:Director1 1 2024-04-01 2025-03-31 14006050 ns10:Director1 1 2026-03-31 14006050 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 14006050 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

HWA Properties Limited

HWA Properties Limited (Registered number: 14006050)

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

HWA Properties Limited

Company Information

for the year ended 31 March 2026

| DIRECTOR: | A Harrison-Wydra

| REGISTERED OFFICE: | 25 Northcote Road

| London

| SW11 1NJ

| REGISTERED NUMBER: | 14006050 (England and Wales)

| ACCOUNTANTS: | Libra Wealth Management Limited

| Suite 5, 10 Churchill Square

| West Malling

| Kent

| ME19 4YU

HWA Properties Limited (Registered number: 14006050)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Investment property | 5 | 4,400,000 |  | 4,400,000 |  |

4,400,000 |  | 4,400,000 |  |

CURRENT ASSETS

Debtors | 6 | 407,203 |  | 393,132 |  |

Cash at bank | 120,270 |  | 128,326 |  |

527,473 |  | 521,458 |  |

CREDITORS

Amounts falling due within one year | 7 | 17,162 |  | 24,341 |  |

NET CURRENT ASSETS | 510,311 |  | 497,117 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,910,311 |  | 4,897,117 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,717,737 | ) | (1,755,239 | ) |

PROVISIONS FOR LIABILITIES | (11,250 | ) | (11,250 | ) |

NET ASSETS | 3,181,324 |  | 3,130,628 |  |

HWA Properties Limited (Registered number: 14006050)

Balance Sheet - continued

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 2,500,000 |  | 2,500,000 |  |

Retained earnings | 681,324 |  | 630,628 |  |

3,181,324 |  | 3,130,628 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 3 June 2026 and were signed by:

A Harrison-Wydra - Director

HWA Properties Limited (Registered number: 14006050)

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| HWA 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.

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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, has been fully amortised in a prior accounting period.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 balance sheet date.

HWA Properties Limited (Registered number: 14006050)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,720,724 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 1,720,724 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| Goodwill was impaired to NIL in a prior accounting period.

HWA Properties Limited (Registered number: 14006050)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 4,400,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,400,000 |  |

| At 31 March 2025 | 4,400,000 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2024 | 45,000 |  |

| Valuation in 2022 | 4,355,000 |  |

4,400,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 407,203 |  | 393,132 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 16,862 |  | 24,341 |  |

| Other creditors | 300 |  | - |  |

17,162 |  | 24,341 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 1,717,737 |  | 1,755,239 |  |

HWA Properties Limited (Registered number: 14006050)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| A Harrison-Wydra

| Balance outstanding at start of year | 293,931 |  | 429,269 |  |

| Amounts advanced | 11,021 |  | 7,861 |  |

| Amounts repaid | (500 | ) | (143,199 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 304,452 |  | 293,931 |  |

| At the company's year-end, A Harrison-Wydra (director) owed the company £304,452 (2025: £293,931). Interest has been charged during the year at the official rate of 3.75%. No further repayments have been made post-year end.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

HWA Properties Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HWA Properties Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of HWA Properties Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HWA Properties Limited and state those matters that we have agreed to state to the director of HWA Properties Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HWA Properties Limited and its director for our work or for this report.

It is your duty to ensure that HWA Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HWA Properties Limited. You consider that HWA Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of HWA Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

HWA Properties Limited

3 June 2026