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Registered number: 16141263
Halifax Property Holdings Limited
Unaudited Financial Statements
For the Period 17 December 2024 to 31 December 2025
Halifax Property Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Halifax Property Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16141263

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 205,606
Investment Properties | 5 |  | 2,136,097
|  |  | 2,341,703
CURRENT ASSETS
Debtors | 6 | 250,664 |
Cash at bank and in hand |  | 1,016,275 |
|  | 1,266,939 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,534,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,268,020 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 73,683
NET ASSETS |  |  | 73,683
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | 73,583
SHAREHOLDERS' FUNDS |  |  | 73,683

Page 1
Page 2
Halifax Property Holdings Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M Woodroffe Director
16 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Halifax Property Holdings Limited
Notes to the Financial Statements
For the Period 17 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Halifax Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16141263 . The registered office is 2 Thetford Farm Office, Thetford Farm Estate, Baston, PE6 9NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in prepaing its financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & machinery | 10% straight line
Computer equipment | 25% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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Halifax Property Holdings Limited
Notes to the Financial Statements (continued)
For the Period 17 December 2024 to 31 December 2025
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 in full.
Basic financial assets, including trade and other debtors, cash and bank balances, and investments in ordinary shares that are not publicly traded, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Such assets are subsequently carried at amortised cost using the effective interest method, less impairment where applicable.
Basic financial liabilities, including trade and other creditors, bank loans, director loans, and amounts owed to group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.
Debt instruments are subsequently measured at amortised cost using the effective interest method.
Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.
Impairment losses are recognised where there is objective evidence that a financial asset is impaired.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
2.10. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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Halifax Property Holdings Limited
Notes to the Financial Statements (continued)
For the Period 17 December 2024 to 31 December 2025
4. Tangible assets

| Plant & machinery | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 17 December 2024 | - | - | -
Additions | 219,300 | 1,084 | 220,384
As at 31 December 2025 | 219,300 | 1,084 | 220,384
Depreciation
As at 17 December 2024 | - | - | -
Provided during the period | 14,620 | 158 | 14,778
As at 31 December 2025 | 14,620 | 158 | 14,778
Net Book Value
As at 31 December 2025 | 204,680 | 926 | 205,606
As at 17 December 2024 | - | - | -

5. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 17 December 2024 | -
Additions | 2,136,097
As at 31 December 2025 | 2,136,097

6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 26,560
Other debtors | 224,104
| 250,664

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 1,912
Other creditors | 3,530,166
Taxation and social security | 2,881
| 3,534,959

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Halifax Property Holdings Limited
Notes to the Financial Statements (continued)
For the Period 17 December 2024 to 31 December 2025
8. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

9. Related Party Disclosures
Included within other creditors is £3,494,950 owed to the director. No interest has been charged on this loan and it is repayable on demand.
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