REGISTERED NUMBER: 03733048

HAMPSHIRE APARTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

M J Batley

REGISTERED OFFICE:

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

REGISTERED NUMBER:

03733048

ACCOUNTANTS:

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hampshire Apartments Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Hampshire Apartments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hampshire Apartments Limited and state those matters that we have agreed to state to the director of Hampshire Apartments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hampshire Apartments Limited and its director for our work or for this report.

It is your duty to ensure that Hampshire Apartments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hampshire Apartments Limited. You consider that Hampshire Apartments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hampshire Apartments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Hampshire

SO53 2DR

5 August 2026

FIXED ASSETS

Investment property

4

1,100,000

1,100,000

CURRENT ASSETS

Debtors

5

10,290

-

Cash at bank

4,078

320

14,368

320

CREDITORS

Amounts falling due within one year

6

498,933

218,379

NET CURRENT LIABILITIES

(484,565

)

(218,059

)

TOTAL ASSETS LESS CURRENT LIABILITIES

615,435

881,941

CREDITORS

Amounts falling due after more than one year

7

-

(296,995

)

PROVISIONS FOR LIABILITIES

(91,198

)

(91,198

)

NET ASSETS

524,237

493,748

CAPITAL AND RESERVES

Called up share capital

100

100

Investment property fair value reserve

492,552

492,552

Retained earnings

31,585

1,096

SHAREHOLDERS' FUNDS

524,237

493,748

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 director acknowledges his 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 director and authorised for issue on 5 August 2026 and were signed by:

M J Batley - Director

1.	COMPANY INFORMATION

Hampshire Apartments Limited was incorporated on 15 March 1999 under the Companies Act 1985, as a private limited company and is registered in England and Wales. The company's registered number is 03733048 and the address of its registered office is Fryern House 125 Winchester Road, Chandlers Ford, Southampton, Hampshire, SO53 2DR.

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.

The presentation currency is £ sterling.

Going concern

The financial statements have been prepared on the going concern basis based on the director's review of the next 12 months from signing.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The director does not consider there to be any judgements.

Other key sources of estimation uncertainty:

1) Investment properties are stated at fair value based on the market value assessed by the director following a review of market data.

Revenue recognition

Turnover represents property income receivable for rental services rendered during the year, adjusted for accrued and deferred income and any discounts applied, where applicable.

Investment property

The company carries its investment properties at fair value, with changes in fair value being recognised in the Income Statement.

Financial instruments

The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

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 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 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.

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

and 30 September 2025

1,100,000

NET BOOK VALUE

At 30 September 2025

1,100,000

At 30 September 2024

1,100,000

The historical cost of the investment properties is £516,250 (2024: £516,250).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,290

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

311,776

14,782

Trade creditors

2,457

1,762

Other creditors

184,700

201,835

498,933

218,379

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

296,995

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

249,353

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

311,776

311,777

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Previously Mr M Batley had loaned the company £257,880 During the year further advances of £22,055 were paid to the company and drawings of £41,339 were taken by the director. At the year end the balance owing to Mr M Batley was £177,921 (2024: £197,205). The loan provided is interest free.