Hawtrey Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09727083

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,795,386		2,371,386

			1,795,386		2,371,386
CURRENT ASSETS
Debtors	5	5,799,549		5,274,425
Cash at bank and in hand		16,816		24,175

		5,816,365		5,298,600
Creditors: Amounts Falling Due Within One Year	6	(6,720,984 )		(6,555,927 )

NET CURRENT ASSETS (LIABILITIES)			(904,619 )		(1,257,327 )

TOTAL ASSETS LESS CURRENT LIABILITIES			890,767		1,114,059

Creditors: Amounts Falling Due After More Than One Year	7		(335,000 )		(335,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(83,120 )		(195,906 )

NET ASSETS			472,647		583,153

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve			249,361		460,481
Profit and Loss Account			223,186		122,572

SHAREHOLDERS' FUNDS			472,647		583,153

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Hawtrey Properties Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Webber

Director

24 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hawtrey Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09727083 . The registered office is 4th Floor Calls Landing, 36-38 The Calls, Leeds, LS2 7EW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2.2. Turnover

Turnover is represented by rent receivable net of value added tax.

2.3. Investment Properties

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

2.4. Financial Instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets

Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial liabilities

Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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Hawtrey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Current tax

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	2,371,386
Disposals	(448,000 )
Revaluations	(128,000)

As at 31 December 2025	1,795,386

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	500,355	485,355
Amounts owed by participating interests	4,657,886	4,320,208
Other debtors	641,308	468,862

	5,799,549	5,274,425

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,802	39,980
Amounts owed to group undertakings	1,852,830	1,852,830
Amounts owed to participating interests	4,431,803	4,398,110
Other creditors	417,463	261,486
Taxation and social security	3,086	3,521

	6,720,984	6,555,927

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Hawtrey Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	335,000	335,000

8. Secured Creditors

Bank loans are secured by fixed and floating charges over other assets and undertakings of the company.

Other loans are unsecured, interest free and repayable on demand.

	2025		2024
	£		£
Bank loans and overdrafts	335,000		335,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

Parent Company:

Jubilee Property International Limited

4th Floor Calls Landing, 36-38 The Calls, Leeds, LS2 7EW

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