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HERON QUAYS (HQ 1) LIMITED Registered number: 04293673 UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
HERON QUAYS (HQ 1) LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025. In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
PRINCIPAL ACTIVITY
The company's principal activity is that of an investment holding company.
DIRECTORS
The directors who served during the year and up to the date of this report were:
I J Benham
S Z Khan
K J Kingston (resigned 31 December 2025)
R J Worthington
J J Turner (appointed 31 December 2025)
QUALIFYING THIRD-PARTY INDEMNITY PROVISIONS The Company has in place a qualifying third party indemnity provision for all directors (to the extent permitted by law) in respect of liabilities incurred as a result of their office. The Company also has in place liability insurance covering the directors and officers of the company and any associated companies. Both the indemnity and insurance were in force during the year ended 31 December 2025 and at the time of the approval of this Directors' Report. Neither the indemnity nor the insurance provides cover in the event that the director is proven to have acted dishonestly or fraudulently. This report was approved by the board on 17 June 2026 and signed on its behalf.
I J Benham Director
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HERON QUAYS (HQ 1) LIMITED REGISTERED NUMBER: 04293673 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
FIXED ASSETS |  |  |
Investments | 3 | 2 | 2
|  | 2 | 2
CURRENT ASSETS |  |  |
Debtors: amounts falling due within one year | 4 | 1 | 1
|  | 1 | 1
Creditors: amounts falling due within one year | 5 | (2) | (2)
NET CURRENT LIABILITIES |  | (1) | (1)
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 1 | 1
NET ASSETS |  | 1 | 1
CAPITAL AND RESERVES |  |  |
Called up share capital | 6 | 1 | 1
|  | 1 | 1
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 June 2026.
I J Benham
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
HERON QUAYS (HQ 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Heron Quays (HQ 1) Limited is a private company limited by shares incorporated in the UK under the Companies Act 2006 and registered in England and Wales at One Canada Square, Canary Wharf, London, E14 5AB. The nature of the company's operations and its principal activities are set out in the Directors' Report. 2.ACCOUNTING POLICIES
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The principal accounting policies have been applied consistently throughout the year and the preceding year and are summarised below:
| 2.2 | Going concern
Having made the requisite enquiries and assessed the resources at the disposal of the company, the directors have a reasonable expectation that the company will have adequate resources to continue its operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Cash flow statement
The company had no cash flows during the year or prior year and has accordingly not produced a Cash Flow Statement.
| 2.4 | Statement of changes in equity
There have been no changes to equity and accordingly the company has not produced a Statement of Changes in Equity.
| 2.5 | Investments
Investments in subsidiaries are stated at cost less impairment.
| 2.6 | Debtors
Debtors are stated at their recoverable amount and measured at amortised cost.
| 2.7 | Creditors
Creditors are stated at their settlement amount and measured at amortised cost. Page 3
HERON QUAYS (HQ 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 2
| At 31 December 2025 | 2
| SUBSIDIARY UNDERTAKINGS
| The following were subsidiary undertakings of the company:
| Name | Principal activity | Class of shares | Holding
| Heron Quays (HQ 1) T1 Limited | Trustee landlord | Ordinary | 100%
| Heron Quays (HQ 1) T2 Limited | Trustee landlord | Ordinary | 100%
| The subsidiaries are registered at One Canada Square, Canary Wharf, London, E14 5AB. In accordance with Section 400 of the Companies Act 2006, financial information is only presented in these financial statements about the company as an individual undertaking and not about its group because the company and its subsidiary undertakings are included in the consolidated financial statements of a larger group (Note 8). The directors are of the opinion that the value of the company's investments at 31 December 2025 was not less than the amount shown in the company's balance sheet.
4. | DEBTORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1 | 1
|  | 1 | 1
| Amounts owed by group undertakings are interest free and repayable on demand.
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HERON QUAYS (HQ 1) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 2 | 2
|  | 2 | 2
| Amounts owed to group undertakings are interest free and repayable on demand.
6. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
7.OTHER FINANCIAL COMMITMENTS As at 31 December 2025 and 31 December 2024 the company had given fixed and floating charges over substantially all its assets to secure the commitments of certain other group undertakings.
8. | CONTROLLING PARTY
The company's immediate parent undertaking is Heron Quays Holdings (HQ 1) Limited. As at 31 December 2025, the smallest group of which the company is a member and for which group financial statements are drawn up is the consolidated financial statements of Canary Wharf Group Investment Holdings plc. Copies of the financial statements may be obtained from the Company Secretary, One Canada Square, Canary Wharf, London E14 5AB. The largest group of which the company is a member for which group financial statements are drawn up is the consolidated financial statements of Stork HoldCo LP, an entity registered in Bermuda and the ultimate parent undertaking and controlling party. Stork HoldCo LP is registered at 73 Front Street, 5th Floor, Hamilton HM12, Bermuda. Stork HoldCo LP is controlled as to 50% by Brookfield Property Partners LP and as to 50% by Qatar Investment Authority. The directors have taken advantage of the exemption in paragraph 33.1A of FRS 102 allowing the company not to disclose related party transactions with respect to other wholly-owned group companies.
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