Company registration number 14085452 (England and Wales)
HSMLH PROPERTIES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
HSMLH PROPERTIES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HSMLH PROPERTIES LTD
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,581
16,498
Investment property
4
806,259
757,208
814,840
773,706
Current assets
Debtors
5
1,283
15,305
Cash at bank and in hand
72,738
29,833
74,021
45,138
Creditors: amounts falling due within one year
6
(1,090,194)
(1,055,433)
Net current liabilities
(1,016,173)
(1,010,295)
Net liabilities
(201,333)
(236,589)
Capital and reserves
Called up share capital
7
100
100
Revaluation reserve
49,051
-
0
Profit and loss reserves
(250,484)
(236,689)
Total equity
(201,333)
(236,589)

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Mr H Davies
Director
Company registration number 14085452 (England and Wales)
HSMLH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 2 -
1
Accounting policies
Company information

HSMLH Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of rental properties is recognised over the period of rent when, and to the extent that, the company obtains the rights to consideration in exchange for services provided.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computers
25% on cost
Motor vehicles
20% on cost
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

HSMLH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 in other administrative expenses.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2025 and 31 May 2026
11,388
1,378
26,474
39,240
Depreciation and impairment
At 1 June 2025
5,912
945
15,885
22,742
Depreciation charged in the year
2,278
344
5,295
7,917
At 31 May 2026
8,190
1,289
21,180
30,659
Carrying amount
At 31 May 2026
3,198
89
5,294
8,581
At 31 May 2025
5,476
433
10,589
16,498
HSMLH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 4 -
4
Investment property
2026
£
Fair value
At 1 June 2025
757,208
Revaluations
49,051
At 31 May 2026
806,259

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 May 2026 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
1,283
15,305
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,090,194
1,055,433
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
45
45
45
45
Ordinary B of £1 each
40
40
40
40
Ordinary C of £1 each
5
5
5
5
Ordinary D of £1 each
5
5
5
5
Ordinary E of £1 each
5
5
5
5
100
100
100
100
HSMLH PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 5 -
8
Related party transactions
Transactions with related parties

T he company has an existing loan with Ace Essential Supplies Limited. At the year end the amount owed to Ace Essential Supplies Limited was £5 86,905 (2025 - £548,125), T his amount is included in creditors: amounts falling due within one year. Mr H Davies is a director of both HSMLH Properties Limited and Ace Essential Supplies Limited.

T he company has an existing loan with HD & JP L imited. At the year end the amount owed to HD & JP L imited was £107,500 (2025 - £107,500), T his amount is included in creditors: amounts falling due within one year. Mr H Davies is a director of both HSMLH Properties Limited and HD & JP Limited.

T he company has an existing loan with The Pontcanna Pub Company Limited. At the year end the amount owed to The Pontcanna Pub Company Limited was £87,396 (202 5 - £61,640), T his amount is included in creditors: amounts falling due within one year. Mr H Davies is a director of both HSMLH Properties Limited and The Pontcanna Pub Company Limited.

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