Hartley Dell Estates Limited


Directors	Hartley Dell, Billy-James
	Hartley Dell, Zoe


Registered Address	27 Oakwood Park
	Pollington
	Goole
	DN14 0DB


Registered Number	16116870 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		127,928
			127,928
Current assets
Debtors	4	3,458
Cash at bank and on hand		3,834
		7,292
Creditors amounts falling due within one year	5	(48,699)
Net current assets (liabilities)			(41,407)
Total assets less current liabilities			86,521
Creditors amounts falling due after one year	6		(88,414)
Net assets			(1,893)
Capital and reserves
Called up share capital			100
Profit and loss account			(1,993)
Shareholders' funds			(1,893)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 21 August 2026, and are signed on its behalf by:

Hartley Dell, Billy-James
Director
Registered Company No. 16116870

Hartley Dell Estates Limited

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investment property is included at fair value as measured by the directors. 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.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	127,928
	At 31 December 25	127,928
	Net book value
	At 31 December 25	127,928
	At 03 December 24	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	2,325
	Other debtors	495
	Prepayments and accrued income	638
	Total	3,458

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	683
	Bank borrowings and overdrafts	4,741
	Other creditors	43,084
	Accrued liabilities and deferred income	191
	Total	48,699

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	88,414
	Total	88,414

7.	Secured creditors
	The following securities are in place: Onesavings Bank PLC Charge created 17/04/2025 65 Marlborough Avenue - Contains a fixed charge which covers all of the property or the undertaking of the company.

8.	Related party transactions
	At the balance sheet date, the company owed £42,934 to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.