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REGISTERED NUMBER: 12984448 (England and Wales)

ABELA PROPERTY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ABELA PROPERTY LTD

COMPANY INFORMATION

for the year ended 31 August 2025

| DIRECTOR: | A D Smith

| REGISTERED OFFICE: | The Coachhouse

| 3b Hungerford Road

| Huddersfield

| HD3 3AL

| REGISTERED NUMBER: | 12984448 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

BALANCE SHEET

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,438 |  | 1,491 |  |

Investments | 5 | 200,000 |  | 200,000 |  |

201,438 |  | 201,491 |  |

CURRENT ASSETS

Debtors | 6 | 487,803 |  | 509,949 |  |

Cash at bank | 4,884 |  | 2,831 |  |

492,687 |  | 512,780 |  |

CREDITORS

Amounts falling due within one year | 7 | (651 | ) | (14,201 | ) |

NET CURRENT ASSETS | 492,036 |  | 498,579 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 693,474 |  | 700,070 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 693,472 |  | 700,068 |  |

SHAREHOLDERS' FUNDS | 693,474 |  | 700,070 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

BALANCE SHEET - continued

31 August 2025

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 26 August 2026 and were signed by:

A D Smith - Director

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Abela Property Ltd 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors, amounts owed by group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 2,983 |  |

| Additions | 399 |  |

| At 31 August 2025 | 3,382 |  |

| DEPRECIATION

| At 1 September 2024 | 1,492 |  |

| Charge for year | 452 |  |

| At 31 August 2025 | 1,944 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,438 |  |

| At 31 August 2024 | 1,491 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 200,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 200,000 |  |

| At 31 August 2024 | 200,000 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Amounts owed by associates | 485,357 |  | 507,503 |  |

| Amounts falling due after more than one year:

| Other debtors | 2,446 |  | 2,446 |  |

| Aggregate amounts | 487,803 |  | 509,949 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 651 |  | 14,201 |  |

ABELA PROPERTY LTD (REGISTERED NUMBER: 12984448)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

8. | RELATED PARTY DISCLOSURES

| Loans owing to the director on an interest free basis of £201 (2024: £14,210) were outstanding at the year end, the amounts are repayable on demand.

| A loan of £244,650 (2024: £266,796) was owing in the year from Greensmith Property Ltd on an interest free basis. The director and shareholder of Abela Property Ltd is also director and shareholder of Greensmith Property Ltd.

| A loan of £236,972 (2024: £236,972) was owing in the year from Abela Rentals Ltd on an interest free basis. The director and shareholder of Abela Property Ltd is also director and shareholder of Abela Rentals Ltd.

| A loan of £3,735 (2024: £3,735) was owing in the year from Wavertree Property Ltd on an interest free basis. The director and shareholder of Abela Property Ltd is also director and shareholder of Wavertree Property Ltd.