HELY ROSE LIMITED


Directors	BARBER, Kathryn Jane
	PHILLIPS, Helena Rose Mary
	PHILLIPS, Nicholas Ashley


Registered Address	Office 324, Olympic House, 28-42 Clements Road
	Ilford
	IG1 1BA


Registered Number	11393508 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		831,061		831,061
			831,061		831,061
Current assets
Debtors		3,400		-
Cash at bank and on hand		24,124		9,041
		27,524		9,041
Creditors amounts falling due within one year	4	(1,703)		(20,677)
Net current assets (liabilities)			25,821		(11,636)
Total assets less current liabilities			856,882		819,425
Creditors amounts falling due after one year	5		(432,869)		(927,768)
Net assets			424,013		(108,343)
Capital and reserves
Called up share capital			100		100
Revaluation reserve			165,000		165,000
Profit and loss account			258,913		(273,443)
Shareholders' funds			424,013		(108,343)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:

BARBER, Kathryn Jane
Director

PHILLIPS, Helena Rose Mary
Director

PHILLIPS, Nicholas Ashley
Director

Registered Company No. 11393508

HELY ROSE LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Investment property
	The valuations of investment properties were made on an open market basis by the directors who are chartered surveyors. The directors believe that this value would not be materially different from the valuation at the year end.


		£
	Fair value at 01 September 24	831,061
	At 31 August 25	831,061

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	-	20,677
Accrued liabilities and deferred income	1,703	-
Total	1,703	20,677

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	187,500	187,500
Amounts owed to related parties	-	474,468
Other creditors	245,369	265,800
Total	432,869	927,768

6.	Related party transactions
	During the year, APL Investments Limited formally waived an intercompany loan of £507,470. Accordingly, no amount was owed to APL Investments Limited at the year end (2024: £495,145). APL Investments Limited is a company in which N. A. Phillips and K. J. Barber are directors. The loan represented funding provided to the company. The Company owed £245,369 (2024:£265,800) to Helena Rose Mary Phillips as at the year end date.

Related party transactions

During the year, APL Investments Limited formally waived an intercompany loan of £507,470. Accordingly, no amount was owed to APL Investments Limited at the year end (2024: £495,145). APL Investments Limited is a company in which N. A. Phillips and K. J. Barber are directors. The loan represented funding provided to the company.

The Company owed £245,369 (2024:£265,800)  to Helena Rose Mary Phillips as at the year end date.