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Registered Number: 15854517
England and Wales
Abridged Accounts
for the period ended 31 July 2025
for
HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD

HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD Contents Page For the Period 23 July 2024 to 31 July 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD Accountants' Report For the Period 23 July 2024 to 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD for the year ended 31 July 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD, as a body. Our work has been undertaken solely to prepare for your approval the accounts of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD and state those matters that we have agreed to state to the Board of Directors of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD.You consider that HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit of the accounts of HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD. 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 financial statements 31 July 2025. .................................................... Eccounting UK AR Business Centre 12 The Crofts Rotherham S60 2DJ 03 July 2026 1

Registered Number: 15854517 HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 924,617
|  | 924,617
Current assets |  |
Net current assets |  | 0
Total assets less current liabilities |  | 924,617
Creditors: amount falling due after more than one year |  | (924,517)
Net assets |  | 100
Capital and reserves |  |
Called up share capital |  | 100
Shareholders' funds |  | 100
For the period ended 31 July 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 accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 03 July 2026 and were signed on its behalf by:
------------------------------- Hatira Zahidli Director
2

HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD Notes to the Abridged Financial Statements For the Period 23 July 2024 to 31 July 2025
General Information HATIRA COMMERCIAL DEVELOPMENTS (HCD) LTD is a private company, limited by shares, registered in England and Wales, registration number 15854517, registration address 335 Barnsley Road, Sheffield, S5 7AA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 23 July 2024 | - |  | -
Additions | 924,617 |  | 924,617
Disposals | - |  | -
At 31 July 2025 | 924,617 |  | 924,617
Depreciation
At 23 July 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 31 July 2025 | - |  | -
Net book values
Closing balance as at 31 July 2025 | 924,617 |  | 924,617
Opening balance as at 23 July 2024 | - |  | -
3