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COMPANY REGISTRATION NUMBER: 01333800

HALF ACRE INVESTMENT LIMITED

Filleted Unaudited Abridged Financial Statements

For the year ended

31 October 2025

HALF ACRE INVESTMENT LIMITED

Abridged Financial Statements

Year ended 31 October 2025

Contents | Page

Officers and professional advisers | 1

Report to the board of directors on the preparation of the unaudited statutory abridged financial statements | 2

Abridged statement of financial position | 3

Notes to the abridged financial statements | 5

HALF ACRE INVESTMENT LIMITED

Officers and Professional Advisers

The board of directors | Mr. J Field
| Mr.S Miller

Registered office | Flat 4 Half Acre
| 67-69 Woodford Road
| London
| E18 2EX

Accountants | OMG CONSULTING LTD
| Chartered accountants
| 111a, George Lane
| London
| E18 1AN

HALF ACRE INVESTMENT LIMITED

Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of HALF ACRE INVESTMENT LIMITED

Year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of HALF ACRE INVESTMENT LIMITED for the Year ended 31 October 2025, which comprise the abridged statement of financial position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of HALF ACRE INVESTMENT LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 June 2026. Our work has been undertaken solely to prepare for your approval the abridged financial statements of HALF ACRE INVESTMENT LIMITED and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HALF ACRE INVESTMENT LIMITED and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that HALF ACRE INVESTMENT LIMITED has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and loss of HALF ACRE INVESTMENT LIMITED. You consider that HALF ACRE INVESTMENT 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 abridged financial statements of HALF ACRE INVESTMENT 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 abridged financial statements.
OMG CONSULTING LTD Chartered accountants
111a, George Lane London E18 1AN
9 July 2026

HALF ACRE INVESTMENT LIMITED

Abridged Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 5,330 | 5,330

Current assets

Debtors | 2,209 |  | 1,358
Cash at bank and in hand | 6,744 |  | 5,398
| ------- |  | -------
| 8,953 |  | 6,756

Creditors: amounts falling due within one year | 5 | 6,197 |  | 1,984
| ------- |  | -------
Net current assets |  | 2,756 | 4,772
|  | ------- | --------
Total assets less current liabilities |  | 8,086 | 10,102
|  | ------- | --------
Net assets |  | 8,086 | 10,102
|  | ------- | --------

Capital and reserves

Called up share capital | 6 |  | 5,490 | 5,490
Profit and loss account |  | 2,596 | 4,612
|  | ------- | --------
Shareholders funds |  | 8,086 | 10,102
|  | ------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the Year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the Year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

HALF ACRE INVESTMENT LIMITED

Abridged Statement of Financial Position (continued)

31 October 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

Mr.S Miller
Director

Company registration number: 01333800

HALF ACRE INVESTMENT LIMITED

Notes to the Abridged Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 4 Half Acre, 67-69 Woodford Road, London, E18 2EX.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Tangible assets

| £
Cost |
At 1 November 2024 and 31 October 2025 | 5,330
| -------
Depreciation |
At 1 November 2024 and 31 October 2025 | –
| -------
Carrying amount |
At 31 October 2025 | 5,330
| -------
At 31 October 2024 | 5,330
| -------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 152
Accruals and deferred income | 1,697 | 1,832
Other creditors | 4,500 | –
| ------- | -------
| 6,197 | 1,984
| ------- | -------

6. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 610 each | 9 | 5,490 | 9 | 5,490
| ---- | ------- | ---- | -------