REGISTERED NUMBER: 11040823 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Coeden Helyg Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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.

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

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

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

)