Company registration number: 14445991
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Hci Commercial C-01 Ltd
Pages for filing with the Registrar
Company registration number: 14445991
Hci Commercial C-01 Ltd
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 4 2,301,220 2,301,220
2,301,220 2,301,220
Current assets
Debtors 876 99,410
Cash at bank and in hand 6,965 630
7,841 100,040
Creditors: amounts falling due within one year
(2,478,707) (2,473,976)
Net current liabilities (2,470,866) (2,373,936)
Total assets less current liabilities (169,646) (72,716)
NET LIABILITIES (169,646) (72,716)
Capital and reserves
Called up share capital 1 1
Profit and loss account (169,647) (72,717)
TOTAL EQUITY (169,646) (72,716)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14445991
Hci Commercial C-01 Ltd
Balance sheet - continued
as at 31 October 2025
The 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
A Velani, Director
21 July 2026
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Hci Commercial C-01 Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Hci Commercial C-01 Ltd is a private company registered in England and Wales. Its registered number is 14445991. The company is limited by shares. Its registered office is Building 1000 Cambridge Research Park, Waterbeach, CB25 9PD.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Investment property
£
Valuation
At 1 November 2024 2,301,220
At 31 October 2025 2,301,220
5 Related party transactions
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Hci Commercial C-01 Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
5 Related party transactions - continued
During the period, the company received monies totalling £616,477 from HCI Ltd, the ultimate parent of the company. The funds were provided to support the company’s working capital requirements. The balance is included within current liabilities as amounts due to group undertakings in the Statement of Financial Position. The directors consider that the carrying amount of the loan is a reasonable approximation of fair value. This disclosure is made in accordance with FRS 102 Section 1A – Small Entities Disclosure Requirements and Section 33 – Related Party Disclosures.
6 Investment Property Valuation
Investment properties are initially recognised at cost, which includes the purchase price and directly attributable costs of acquisition such as legal fees and Land Registry charges. Subsequent to initial recognition, investment properties are measured at fair value, where this can be measured reliably without undue cost or effort. Fair value is assessed annually with reference to available market evidence, including independent valuations where obtained, or director estimates supported by comparable market transactions. In the period of acquisition, and where insufficient market evidence exists to determine fair value reliably, the property is measured at cost. Fair value measurement is adopted once appropriate valuation data becomes available. Changes in fair value are recognised in the profit and loss account in the period in which they arise. Investment properties measured at fair value are not depreciated. If, at any time, it is not possible to determine a reliable fair value without undue cost or effort, the investment property is carried at cost less accumulated depreciation and any impairment losses.















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