0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-11-30 Sage Accounts Production Advanced 2023 - FRS102_2023 6,524,666 425,000 6,099,666 6,099,666 6,524,666 100 100 100 xbrli:pure xbrli:shares iso4217:GBP 10193613 2024-11-30 2025-11-29 10193613 2025-11-29 10193613 2024-11-29 10193613 2023-11-30 2024-11-29 10193613 2024-11-29 10193613 2023-11-29 10193613 bus:Director1 2024-11-30 2025-11-29 10193613 core:AfterOneYear 2025-11-29 10193613 core:AfterOneYear 2024-11-29 10193613 core:WithinOneYear 2025-11-29 10193613 core:WithinOneYear 2024-11-29 10193613 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-30 2025-11-29 10193613 core:ShareCapital 2025-11-29 10193613 core:ShareCapital 2024-11-29 10193613 core:RetainedEarningsAccumulatedLosses 2025-11-29 10193613 core:RetainedEarningsAccumulatedLosses 2024-11-29 10193613 core:CostValuation core:Non-currentFinancialInstruments 2025-11-29 10193613 core:Non-currentFinancialInstruments 2025-11-29 10193613 core:Non-currentFinancialInstruments 2024-11-29 10193613 core:LandBuildings core:OwnedOrFreeholdAssets 2025-11-29 10193613 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-29 10193613 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-29 10193613 bus:SmallEntities 2024-11-30 2025-11-29 10193613 bus:AuditExemptWithAccountantsReport 2024-11-30 2025-11-29 10193613 bus:SmallCompaniesRegimeForAccounts 2024-11-30 2025-11-29 10193613 bus:PrivateLimitedCompanyLtd 2024-11-30 2025-11-29 10193613 bus:FullAccounts 2024-11-30 2025-11-29
COMPANY REGISTRATION NUMBER: 10193613

HALBERT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

29 November 2025

HALBERT LIMITED

STATEMENT OF FINANCIAL POSITION

29 November 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

TANGIBLE ASSETS | 4 |  | 6,099,666 |  | 6,524,666
Investments | 5 |  | 100 |  | 100
|  | ------------ |  | ------------
|  | 6,099,766 |  | 6,524,766

CURRENT ASSETS

Debtors | 6 | 2,877,053 |  | 2,483,655 |
Cash at bank and in hand | 4,050 |  | – |
| ------------ |  | ------------ |
| 2,881,103 |  | 2,483,655 |

CREDITORS: amounts falling due within one year | 7 | ( 711,882) |  | ( 691,467) |
| ------------ |  | ------------ |
NET CURRENT ASSETS |  | 2,169,221 |  | 1,792,188
|  | ------------ |  | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 8,268,987 |  | 8,316,954

CREDITORS: amounts falling due after more than one year |  |  |  |
Bank loans and overdrafts |  | ( 3,788,500) |  | ( 4,042,791)
|  | ------------ |  | ------------
NET ASSETS |  | 4,480,487 |  | 4,274,163
|  | ------------ |  | ------------

CAPITAL AND RESERVES

Called up share capital |  | 3,378,750 |  | 3,378,750
Profit and loss account |  | 1,101,737 |  | 895,413
|  | ------------ |  | ------------
SHAREHOLDERS FUNDS |  | 4,480,487 |  | 4,274,163
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 29 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HALBERT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 November 2025
These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

S J Moran
Director

Company registration number: 10193613

HALBERT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 29 NOVEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 Headingley Lane, Leeds, West Yorkshire, LS6 2AS.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises revenue recognised by the Company in respect of rental income received exclusive of Value Added Tax.
Income tax
Deferred tax is provided using the liability method on all timing differences that have originated but not reversed at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in the statement of income and retained earnings.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
4. TANGIBLE ASSETS

| Investment Properties
| £
Cost |
At 30 November 2024 | 6,524,666
Disposals | ( 425,000)
| ------------
At 29 November 2025 | 6,099,666
| ------------
Depreciation |
At 30 November 2024 and 29 November 2025 | –
| ------------
Carrying amount |
At 29 November 2025 | 6,099,666
| ------------
At 29 November 2024 | 6,524,666
| ------------

The investment properties have been valued on an open market basis by the directors as at 29 November 2025.
5. INVESTMENTS

| Shares in group undertakings
| £
Cost |
At 30 November 2024 and 29 November 2025 | 100
| ----
Impairment |
At 30 November 2024 and 29 November 2025 | –
| ----

Carrying amount |
At 29 November 2025 | 100
| ----
At 29 November 2024 | 100
| ----

6. DEBTORS

| 2025 | 2024
| £ | £
Other debtors | 2,877,053 | 2,483,655
| ------------ | ------------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 244,655 | 331,967
Corporation tax | 76,290 | 35,550
Social security and other taxes | 2,395 | 2,570
Amounts due to related companies | 244,261 | 86,341
Other creditors | 8,589 | 105,589
Other creditors | 135,692 | 129,450
| --------- | ---------
| 711,882 | 691,467
| --------- | ---------