Percy Harvey Properties Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 08751374

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,150,000		2,195,000

			2,150,000		2,195,000
CURRENT ASSETS
Debtors	5	762		561
Cash at bank and in hand		136,864		146,724

		137,626		147,285
Creditors: Amounts falling due within one year	6	(645,255 )		(646,994 )

NET CURRENT ASSETS (LIABILITIES)			(507,629 )		(499,709 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,642,371		1,695,291

PROVISIONS FOR LIABILITIES
Deferred Taxation			(353,793 )		(365,043 )

NET ASSETS			1,288,578		1,330,248

CAPITAL AND RESERVES
Called up share capital	7		4		4
Fair value reserve			1,061,376		1,078,876
Profit and Loss Account			227,198		251,368

SHAREHOLDERS' FUNDS			1,288,578		1,330,248

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Percy Harvey Properties Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mrs Janetta Bensouilah

Director

20/07/2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Fair value reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024	4	1,078,876	257,655	1,336,535
Profit for the year and total comprehensive income	-	-	57,713	57,713

Dividends paid	-	-	(64,000)	(64,000)

As at 31 March 2025 and 1 April 2025	4	1,078,876	251,368	1,330,248


Profit for the year and total comprehensive income	-	-	22,330	22,330

Dividends paid	-	-	(64,000)	(64,000)
Def tax adjustment	-	27,500	-	27,500
Deferred tax adjustment	-	-	(27,500)	(27,500)
Transfer to/from Fair value reserve	-	-	45,000	45,000
Transfer to/from Profit & Loss Account	-	(45,000 )	-	(45,000)

As at 31 March 2026	4	1,061,376	227,198	1,288,578

1. General Information

Percy Harvey Properties Limited is a private company limited by shares, and is incorporated in England & Wales (registered number 08751374 .) Its registered office is located at 19 Monument Green, Weybridge, Surrey, KT13 8QT.

The presentation currecny of the financial statements in the Pound Sterling (£).

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

2.2. Turnover

Turnover represents revenue recognised by the company in respect of rental income received during the year, exclusive of discounts. Revenue is recognised over the rental period.

2.3. Investment Properties

Investment property is carried at fair value, determined annually by independent external valuers and derived from current market conditions. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans with related parties.

Financial Assets

Basic financial assets, including trade and other receivables, and cash and bank balances are recognised at transaction price, less any impairment.

Financial Liabilities

Basic financial liabilities, including trade and other payables, are recognised at transaction price, less any impairment, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.5. Taxation

The overall tax charge represents the sum of the tax currently payable and deferred tax.

Current and deferred tax are recognised in the profit and loss account for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively. On the grounds of immateriality, deferred tax assets and liabilities are not discounted.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because it excludes items of income and expenditure that are not taxable or deductible, or that are taxable or deductible in other accounting periods. 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

Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise. Timing differences arise from the inclusion of items of income and expenditure in the taxation computation in periods different from those in which they are included in the financial statements.

Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered.

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Percy Harvey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Fair Value Reserve

Unrealised fair value gains and losses in the year are transferred from the profit and loss reserve to a non-distributable fair value reserve net of the related deferred tax provision. When there is a disposal of an investment property in the year, the gain or loss relating to that property is transferred to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	2,195,000
Fair value adjustments	(45,000 )

As at 31 March 2026	2,150,000

If the investment properties had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	734,830	734,830
Accumulated depreciation and impairment	169,860	157,044

Carrying amount	564,970	577,786

	£
Valuation in 2026	380,000
Valuation in 2026	380,000
Valuation in 2026	380,000
Valuation in 2026	215,000
Valuation in 2026	265,000
Valuation in 2026	205,000
Valuation in 2026	325,000
	2,150,000

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	762	561

6. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Other creditors	628,450	627,881
Taxation and social security	16,805	19,113

	645,255	646,994

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Percy Harvey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

8. Related Party Transactions

At the balance sheet date, the company owed £366,000 (2025: £366,000) to the directors. These loans are repayable on demand and incur interest at 3% p.a.. Additionally £117,674 (2025: £117,674) is also owed to the directors which is repayable on demand and interest free.

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