REGISTERED NUMBER: 05677323 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Red Hen Property Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C S Daw

Mrs H E Daw

Miss S L Daw

Miss L C Daw

REGISTERED OFFICE:

14 Fisher's Lane

Orwell

Royston

Hertfordshire

SG8 5QX

REGISTERED NUMBER:

05677323 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

145,747

230,247

CURRENT ASSETS

Debtors

2,269

4,293

Cash at bank

8,151

5,211

10,420

9,504

CREDITORS

Amounts falling due within one year

136,736

6,777

NET CURRENT (LIABILITIES)/ASSETS

(126,316

)

2,727

TOTAL ASSETS LESS CURRENT LIABILITIES

19,431

232,974

CREDITORS

Amounts falling due after more than one year

5

-

(175,829

)

PROVISIONS FOR LIABILITIES

(6,811

)

(13,479

)

NET ASSETS

12,620

43,666

CAPITAL AND RESERVES

Called up share capital

6

4

2

Non distributable reserves

20,777

40,438

Retained earnings

(8,161

)

3,226

SHAREHOLDERS' FUNDS

12,620

43,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 August 2026 and were signed on its behalf by:

Mrs H E Daw - Director

1.	STATUTORY INFORMATION

Red Hen Property 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.

The company has negative retained earnings of £8,161 (2025: positive retained earnings of £3,226). The directors have confirmed that the company will continue to be provided with financial support by the directors and shareholders. The directors envisage, therefore, that the company shall continue to trade as a going concern for the period of at least one year and one day from the balance sheet date. In light of this support, the financial statements have been prepared on a going concern basis.

Should the company be unable to continue trading, adjustments would have to be made to adjust the value of the assets to their recoverable amount, and to provide for any further liabilities which might arise.

Turnover

Turnover represents net invoiced rents, excluding value added tax.

Tangible fixed assets

Investment property is included in the accounts at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of the investment properties. Under FRS102 the valuation is under the fair value provisions of the Companies Act 2006 and therefore there is no departure from the requirements of the Companies Act 2006.

The director considers that the fair value of the investment property is materially different to the cost and therefore an adjustment has been made to the carrying value in the accounts.

Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 February 2025

230,247

Disposals

(63,500

)

Revaluations

(21,000

)

At 31 January 2026

145,747

NET BOOK VALUE

At 31 January 2026

145,747

At 31 January 2025

230,247

The Directors have considered the valuation of the investment property held by Red Hen Property Limited, and it was determined that a fair value adjustment of £21,000 was required.

Cost or valuation at 31 January 2026 is represented by:

Totals

£

Valuation in 2024

48,245

Valuation in 2025

(21,000

)

Cost

118,502

145,747

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.1.2026

31.1.2025

£

£

Amounts falling due to related party between one and five years

-

20,357

Amounts falling due in more than 5 years:

Amounts due to related party in more than five years

-

25,742

Directors loan

-

130,000

-

175,829

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

4

Ordinary shares

£1

4

2

(31.1.25 - 2 )

2 Ordinary shares shares of £1 each were allotted and fully paid for cash at par during the year.