IRIS Accounts Production v26.1.10.61 11040823 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11040823 2024-10-31 11040823 2025-10-31 11040823 2024-11-01 2025-10-31 11040823 2023-10-31 11040823 2023-11-01 2024-10-31 11040823 2024-10-31 11040823 ns15:EnglandWales 2024-11-01 2025-10-31 11040823 ns14:PoundSterling 2024-11-01 2025-10-31 11040823 ns10:Director1 2024-11-01 2025-10-31 11040823 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11040823 ns10:SmallEntities 2024-11-01 2025-10-31 11040823 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11040823 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 11040823 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11040823 ns10:FullAccounts 2024-11-01 2025-10-31 11040823 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 11040823 ns10:Director2 2024-11-01 2025-10-31 11040823 ns10:Director3 2024-11-01 2025-10-31 11040823 ns10:RegisteredOffice 2024-11-01 2025-10-31 11040823 ns5:CurrentFinancialInstruments 2025-10-31 11040823 ns5:CurrentFinancialInstruments 2024-10-31 11040823 ns5:Non-currentFinancialInstruments 2025-10-31 11040823 ns5:Non-currentFinancialInstruments 2024-10-31 11040823 ns5:ShareCapital 2025-10-31 11040823 ns5:ShareCapital 2024-10-31 11040823 ns5:SharePremium 2025-10-31 11040823 ns5:SharePremium 2024-10-31 11040823 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-10-31 11040823 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-10-31 11040823 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 11040823 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 11040823 ns5:MotorVehicles 2024-11-01 2025-10-31 11040823 ns5:ComputerEquipment 2024-11-01 2025-10-31 11040823 ns5:MotorVehicles 2024-10-31 11040823 ns5:ComputerEquipment 2024-10-31 11040823 ns5:MotorVehicles 2025-10-31 11040823 ns5:ComputerEquipment 2025-10-31 11040823 ns5:MotorVehicles 2024-10-31 11040823 ns5:ComputerEquipment 2024-10-31 11040823 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 11040823 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 11040823 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-10-31 11040823 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-10-31 11040823 ns5:Secured 2025-10-31 11040823 ns5:Secured 2024-10-31 11040823 ns5:AcceleratedTaxDepreciationDeferredTax 2025-10-31 11040823 ns5:AcceleratedTaxDepreciationDeferredTax 2024-10-31 11040823 ns5:TaxLossesCarry-forwardsDeferredTax 2025-10-31 11040823 ns5:TaxLossesCarry-forwardsDeferredTax 2024-10-31 11040823 ns5:DeferredTaxation 2024-10-31 11040823 ns5:DeferredTaxation 2025-10-31 11040823 ns10:OrdinaryShareClass1 2025-10-31

REGISTERED NUMBER: 11040823 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Coeden Helyg Investments Limited

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Coeden Helyg Investments Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mrs A Veazey

| Mrs R M Reid

| A H Reid

| REGISTERED OFFICE: | Wangfield House

| Wangfield Lane

| Curdridge

| Southampton

| Hampshire

| SO32 2DA

| REGISTERED NUMBER: | 11040823 (England and Wales)

| ACCOUNTANTS: | Butler & Co Alresford Limited

| Chartered Accountants

| The Old Stables

| Sutton Manor Farm

| Bishops Sutton

| Alresford

| Hampshire

| SO24 0AA

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 819 |  | 683 |  |

Investment property | 5 | 6,374,000 |  | 6,797,000 |  |

6,374,819 |  | 6,797,683 |  |

CURRENT ASSETS

Debtors | 6 | 618,520 |  | 622,546 |  |

Cash at bank | 373,576 |  | 228,937 |  |

992,096 |  | 851,483 |  |

CREDITORS

Amounts falling due within one year | 7 | 47,460 |  | 75,743 |  |

NET CURRENT ASSETS | 944,636 |  | 775,740 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,319,455 |  | 7,573,423 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (798,563 | ) | (821,854 | ) |

PROVISIONS FOR LIABILITIES | 10 | (13,873 | ) | (26,171 | ) |

NET ASSETS | 6,507,019 |  | 6,725,398 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 10,000 |  | 10,000 |  |

Share premium | 6,113,064 |  | 6,113,064 |  |

Fair value reserve - non-distributable | 57,000 |  | 78,000 |  |

Retained earnings | 326,955 |  | 524,334 |  |

SHAREHOLDERS' FUNDS | 6,507,019 |  | 6,725,398 |  |

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Balance Sheet - continued

31 October 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mrs R M Reid - Director

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Coeden Helyg Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Motor vehicles | - | 25% reducing balance basis and 20% on cost

| Computer equipment | - | 33.3% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 31,580 |  | 7,074 |  | 38,654 |  |

| Additions | - |  | 865 |  | 865 |  |

| Disposals | (31,580 | ) | - |  | (31,580 | ) |

| At 31 October 2025 | - |  | 7,939 |  | 7,939 |  |

| DEPRECIATION

| At 1 November 2024 | 31,580 |  | 6,391 |  | 37,971 |  |

| Charge for year | - |  | 729 |  | 729 |  |

| Eliminated on disposal | (31,580 | ) | - |  | (31,580 | ) |

| At 31 October 2025 | - |  | 7,120 |  | 7,120 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | 819 |  | 819 |  |

| At 31 October 2024 | - |  | 683 |  | 683 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 6,797,000 |  |

| Disposals | (423,000 | ) |

| At 31 October 2025 | 6,374,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 6,374,000 |  |

| At 31 October 2024 | 6,797,000 |  |

| If investment property had not been revalued it would have been included at a historical cost of £6,298,000 (2024 - £6,693,000). Investment property was valued on an open market basis on 31 October 2022 by Aitchison Rafferty.

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 3,042 |  | 26,036 |  |

| Directors' current accounts | 89,075 |  | 70,107 |  |

92,117 |  | 96,143 |  |

| Amounts falling due after more than one year:

| Coeden Helyg Limited loan | 526,403 |  | 526,403 |  |

| Aggregate amounts | 618,520 |  | 622,546 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 10,971 |  |

| Trade creditors | 13,397 |  | 14,024 |  |

| Corporation tax | 21,084 |  | 38,301 |  |

| Social security and other taxes | 6,201 |  | 5,775 |  |

| Other creditors | 3,178 |  | 3,072 |  |

| Accruals and deferred income | 3,600 |  | 3,600 |  |

47,460 |  | 75,743 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans more than 5 years | 798,563 |  | 821,854 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | 798,563 |  | 821,854 |  |

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 798,563 |  | 821,854 |  |

| The bank loans are secured by way of:

| 1 |  | Legal mortgage over the investment properties; |  |

| 2 |  | Fixed charge over: |  |

|  | (a) |  | all estates or interests in any freehold or leasehold property in England and Wales now or hereafter belonging to the company; |  |

|  | (b) |  | all other interests belonging to the company in or over land or the proceeds of sales of land and all licences held by the company; |  |

|  | (c) |  | the benefit of all other agreements relating to the investment properties to which the company may become a party or otherwise entitled; |  |

|  | (d) |  | all plant and machinery owned by the company; |  |

|  | (e) |  | all fixtures and fittings attached to the investment properties; |  |

|  | (f) |  | all shares held by the company and all related rights; |  |

|  | (g) |  | all other chattels of the company located within the investment properties; |  |

|  | (h) |  | all benefits in respect of the insurances including all claims and the refund of any premiums; |  |

|  | (i) |  | its rights under the appointment of any managing agent of any of the investment properties; |  |

|  | (j) |  | the deposits; |  |

|  | (k) |  | all rents receivable from any lease granted of the investment properties; and |  |

|  | (l) |  | all of the company's book debts, other debts and prepayments, the proceeds of the same and all monies due and owing to the company together with the full benefit of all security interests, collateral instruments and other rights relating to any of the foregoing; |  |

|  | (m) |  | all the goodwill of the company's business carried out at the investment properties. |  |

|  | (n) |  | the benefit of all authorisations held in connection with the company's business or the use of any charged assets and the right to recover and receive all compensation which may be payable to it in respect of such authorisations or the charged assets; and |  |

| 3 |  | Floating charge over all of the company's undertaking, property, rights and assets whatsoever and wheresoever both present and future, other than any property, rights or assets from time to time effectively charged by way of fixed charge. |  |

| The appropriate charges over the investment properties are registered at Companies House.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 205 |  | 1,678 |  |

| Tax losses carried forward | (5,332 | ) | - |  |

| Investment revaluations | 19,000 |  | 24,493 |  |

13,873 |  | 26,171 |  |

| Coeden Helyg Investments Limited (Registered number: 11040823) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 26,171 |  |

| Accelerated capital allowances | 34 |  |

| Investment revaluations | (7,000 | ) |

| Capital losses | (5,332 | ) |

| Balance at 31 October 2025 | 13,873 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

12. | RELATED PARTY DISCLOSURES

| Coeden Helyg Limited

| Mrs R Reid and Mr A Reid are directors

| During the period under review management expenses were incurred amounting to £50,000 (2024 - £25,000).

| Owed to/(from) related party at the balance sheet date: |  |

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Mrs A Veazey - director |  | (24,922 | ) |  | (15,337 | ) |

| Mrs R Reid - director |  | (32,076 | ) |  | (27,385 | ) |

| Mr A Reid - director |  | (32,076 | ) |  | (27,385 | ) |

| Coeden Helyg Limited |  | (526,403 | ) |  | (526,403 | ) |