Company Registration No. 12700276 (England and Wales)
HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
2
10,262
18,472
Investment properties
3
1,906,935
1,586,935
Investments
4
16,771,111
16,771,111
18,688,308
18,376,518
Current assets
Debtors
246,329
667,159
Cash at bank and in hand
82,770
903,144
329,099
1,570,303
Creditors: amounts falling due within one year
(763,439)
(1,189,072)
Net current (liabilities)/assets
(434,340)
381,231
Total assets less current liabilities
18,253,968
18,757,749
Provisions for liabilities
(2,566)
(4,618)
Net assets
18,251,402
18,753,131
Capital and reserves
Called up share capital
548
548
Share premium account
18,104,484
18,104,484
Profit and loss reserves
146,370
648,099
Total equity
18,251,402
18,753,131
HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

In accordance with section 444 of the Companies Act 2006 all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (S.I. 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

T he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the board of directors and authorised for issue on the date shown below and are signed on its behalf by:
Mr J A Taylor
Director
Company Registration No. 12700276
HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Heyward Alexander Property Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 63 Tower Building, 22 Water Street, Liverpool, L3 1BH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from the rental of investment property recognised on a straight line basis over the contractual term of the lease.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
20% straight line
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

1.5
Investments

Interests in subsidiaries are initially measured at cost less any accumulated impairment losses.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Tangible fixed assets
Total
£
Cost
At 1 April 2025 and 31 March 2026
41,050
Depreciation and impairment
At 1 April 2025
22,578
Depreciation charged in the year
8,210
At 31 March 2026
30,788
Carrying amount
At 31 March 2026
10,262
At 31 March 2025
18,472
3
Investment property
2026
£
Fair value
At 1 April 2025
1,586,935
Additions
320,000
At 31 March 2026
1,906,935

The properties were valued independently by professional surveyors and their valuation regularly reviewed for any significant change by the directors.

HEYWARD ALEXANDER PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
4
Investments
2026
2025
£
£
Investments
16,771,111
16,771,111
Movements in investments
Shares in group undertakings
£
Cost or valuation
At 1 April 2025 & 31 March 2026
16,771,111
Carrying amount
At 31 March 2026
16,771,111
At 31 March 2025
16,771,111
2026-03-31 2025-04-01 false false false 21 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity John Taylor Julie Taylor 12700276 2026-07-21 2026-07-21 2 12700276 2025-04-01 2026-03-31 12700276 2026-03-31 12700276 2025-03-31 12700276 core:CurrentFinancialInstruments 2026-03-31 12700276 core:CurrentFinancialInstruments 2025-03-31 12700276 core:ShareCapital 2026-03-31 12700276 core:ShareCapital 2025-03-31 12700276 core:SharePremium 2026-03-31 12700276 core:SharePremium 2025-03-31 12700276 core:RetainedEarningsAccumulatedLosses 2026-03-31 12700276 core:RetainedEarningsAccumulatedLosses 2025-03-31 12700276 bus:Director1 2025-04-01 2026-03-31 12700276 core:FurnitureFittings 2025-04-01 2026-03-31 12700276 2025-03-31 12700276 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12700276 bus:FRS102 2025-04-01 2026-03-31 12700276 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 12700276 bus:Director2 2025-04-01 2026-03-31 12700276 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12700276 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP