Hogg Estates Limited 05037984 false 2024-02-29 2025-02-28 2025-02-28 The principal activity of the company is that of Property Investment Digita Accounts Production Advanced 6.30.9574.0 true 05037984 2024-02-29 2025-02-28 05037984 2025-02-28 05037984 core:CurrentFinancialInstruments 2025-02-28 05037984 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 05037984 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 05037984 core:FurnitureFittingsToolsEquipment 2025-02-28 05037984 core:LandBuildings 2025-02-28 05037984 bus:SmallEntities 2024-02-29 2025-02-28 05037984 bus:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 05037984 bus:FilletedAccounts 2024-02-29 2025-02-28 05037984 bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 05037984 bus:RegisteredOffice 2024-02-29 2025-02-28 05037984 bus:CompanySecretaryDirector1 2024-02-29 2025-02-28 05037984 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 05037984 bus:Agent1 2024-02-29 2025-02-28 05037984 core:FurnitureFittingsToolsEquipment 2024-02-29 2025-02-28 05037984 core:LandBuildings 2024-02-29 2025-02-28 05037984 core:OfficeEquipment 2024-02-29 2025-02-28 05037984 countries:AllCountries 2024-02-29 2025-02-28 05037984 2024-02-28 05037984 core:FurnitureFittingsToolsEquipment 2024-02-28 05037984 core:LandBuildings 2024-02-28 05037984 2023-03-01 2024-02-28 05037984 2024-02-28 05037984 core:CurrentFinancialInstruments 2024-02-28 05037984 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-28 05037984 core:Non-currentFinancialInstruments core:AfterOneYear 2024-02-28 05037984 core:FurnitureFittingsToolsEquipment 2024-02-28 05037984 core:LandBuildings 2024-02-28 iso4217:GBP xbrli:pure

Registration number: 05037984

Hogg Estates Limited
Unaudited Filleted Abridged Financial Statements
for the Period from 29 February 2024 to 28 February 2025

Hogg Estates Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Hogg Estates Limited

Company Information

Director | Mr Frederick Reed

Company secretary | Mr Frederick Reed

Registered office | Charles Rippin & Turner Middlesex House 130 College Road Harrow Middlesex HA1 1BQ

Accountants | Charles Rippin & Turner Chartered AccountantsMiddlesex House 130 College Road Harrow Middlesex HA1 1BQ

Hogg Estates Limited

(Registration number: 05037984)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 640,200 | 640,250
Current assets |  |  |
Debtors |  | 13,941 | 12,373
Cash at bank and in hand |  | 4,725 | 299
|  | 18,666 | 12,672
Creditors: Amounts falling due within one year |  | (125,622) | (109,128)
Net current liabilities |  | (106,956) | (96,456)
Total assets less current liabilities |  | 533,244 | 543,794
Creditors: Amounts falling due after more than one year |  | (660,000) | (656,089)
Accruals and deferred income |  | (4,169) | (4,210)
Net liabilities |  | (130,925) | (116,505)
Capital and reserves |  |  |
Called up share capital | 5 | 3,700 | 3,700
Retained earnings |  | (134,625) | (120,205)
Shareholders' deficit |  | (130,925) | (116,505)

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2026

Hogg Estates Limited

(Registration number: 05037984)
Abridged Balance Sheet as at 28 February 2025

......................................... Mr Frederick Reed Company secretary and director

Hogg Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Charles Rippin & Turner
Middlesex House
130 College Road
Harrow
Middlesex
HA1 1BQ

These financial statements were authorised for issue by the director on 23 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hogg Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% on Net Book Value per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Hogg Estates Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 29 February 2024 to 28 February 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2024 - 2).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 29 February 2024 | 640,000 | 6,165 | 646,165
At 28 February 2025 | 640,000 | 6,165 | 646,165
Depreciation
At 29 February 2024 | - | 5,915 | 5,915
Charge for the period | - | 50 | 50
At 28 February 2025 | - | 5,965 | 5,965
Carrying amount
At 28 February 2025 | 640,000 | 200 | 640,200
At 28 February 2024 | 640,000 | 250 | 640,250

Included within the net book value of land and buildings above is £640,000 (2024 - £640,000) in respect of freehold land and buildings.

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 3,700 | 3,700 | 3,700 | 3,700