H.H.R. Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08084435 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

H.H.R. Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R T Harriman

Mrs H F Spalding

Mrs H C Woods

SECRETARY:

P Davidson

REGISTERED OFFICE:

Mandale House Mandale Park

Urlay Nook Road

Eaglescliffe

Stockton on Tees

TS16 0TA

REGISTERED NUMBER:

08084435 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Investment property

4

7,929,566

6,044,711

CURRENT ASSETS

Debtors

5

986,441

164,324

Cash at bank

919,620

1,464,618

1,906,061

1,628,942

CREDITORS

Amounts falling due within one year

6

6,889,958

4,871,604

NET CURRENT LIABILITIES

(4,983,897

)

(3,242,662

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,945,669

2,802,049

PROVISIONS FOR LIABILITIES

339,644

NET ASSETS

2,606,025

2,462,405

CAPITAL AND RESERVES

Called up share capital

7

3

Un-distributable reserve

1,018,931

Retained earnings

1,587,091

1,443,471

SHAREHOLDERS' FUNDS

2,606,025

2,462,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

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 13 August 2026 and were signed on its behalf by:

R T Harriman - Director

1.	STATUTORY INFORMATION

H.H.R. Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Notwithstanding the company's net current liabilities of £4,983,897 at 30 September 2025 (2024 : £3,242,662) the financial statements have been prepared on a going concern basis. This basis assumes the continuing support of the associated companies and the directors. The directors have confirmed their support and have received confirmation of such support from the associated companies.

Turnover

Turnover which includes rents and service charges is measured at the fair value of the consideration received or receivable net of VAT.

Turnover from the sales of properties is recognised on legal completion.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and held in an un-distributable reserve within equity.

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.

Debtors and creditors receivable/payable within one year

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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

6,044,711

Additions

3,354,600

Disposals

(1,469,745

)

At 30 September 2025

7,929,566

NET BOOK VALUE

At 30 September 2025

7,929,566

At 30 September 2024

6,044,711

Fair value at 30 September 2025 is represented by:

£

Valuation in 2024

1,358,574

Cost

6,570,992

7,929,566

Investment property was valued on an open market basis on 30 September 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

65,032

64,200

Amounts owing from group undertakings

1,800

Amounts owing from associated
undertakings

489,385

264

Corporation tax recoverable

3,076

79,523

VAT

420,753

10,475

Prepayments

6,395

8,062

986,441

164,324

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

7,097

17,067

Other creditors

9,600

Amounts owing to associated undertakings

3,489,107

1,450,614

Amounts owing to group undertakings

31,603

Directors' current accounts

3,319,860

3,332,912

Accrued expenses

32,691

29,808

6,889,958

4,871,604

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

3

Ordinary

£1

3

8.	RELATED PARTY DISCLOSURES

During the year the company traded with the following related parties, and/or provided or received funds to assist or to be assisted with working capital requirements as necessary.

Related parties - directors/shareholders

2025

2024

£

Net provision/( receipt) of finance

209,900

190,000

Balance at year end - creditor

(302,591

)

(512,491

)

Other related parties - group companies

2025

2024

£

Balance at year end - debtor

1,800

Balance at year end - creditor

(31,603

)

(31,603

)

Other related parties - companies in which directors/shareholders have participating interest

2025

2024

£

Salaries/wages recharged

(40,983

)

(16,704

)

Management charges

(22,472

)

(27,244

)

Development work

(3,300,000

)

-

Net provision/(receipt) of finance

1,607,655

22,321

Balance at year end - debtor

489,385

264

Balance at year end - creditor

(3,097,263

)

(852,342

)

Other related parties - companies under the control of a close family member of the directors/shareholders

2025

2024

£

Net provision/(receipt) of finance

(3,473

)

240,044

Balance at year end - creditor

(89,253

)

(85,781

)

9.	PARENT UNDERTAKING

The immediate and ultimate parent company is HHR Investments Holding Company Limited. The parent's registered office address is the same as H.H.R Investments Limited as detailed on the Company Information page.