H&G Property Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13758738 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

H&G PROPERTY HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R M Carpenter

REGISTERED OFFICE:

3 Greville Close

Welham Green

North Mymms

Hatfield

Hertfordshire

AL9 7ED

REGISTERED NUMBER:

13758738 (England and Wales)

ACCOUNTANTS:

Kings Chartered Accountants

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

FIXED ASSETS

Investment property

4

317,000

299,000

CURRENT ASSETS

Debtors

5

277

273

Cash at bank and in hand

3,702

1,759

3,979

2,032

CREDITORS

Amounts falling due within one year

6

2,529

1,308

NET CURRENT ASSETS

1,450

724

TOTAL ASSETS LESS CURRENT
LIABILITIES

318,450

299,724

CREDITORS

Amounts falling due after more than one
year

7

(304,548

)

(294,532

)

PROVISIONS FOR LIABILITIES

9

(9,733

)

(6,313

)

NET ASSETS/(LIABILITIES)

4,169

(1,121

)

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

4,069

(1,221

)

SHAREHOLDERS' FUNDS

4,169

(1,121

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:

Mr R M Carpenter - Director

1.	STATUTORY INFORMATION

H&G Property Holdings 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 as modified by the revaluation of certain assets.

Turnover

Rental income from investment property leased out under operating leases is recognised in the profit and loss on a straight-line basis over the term of the lease.

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.

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.

Basic financial assets

Basic financial assets,are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

299,000

Revaluations

18,000

At 30 November 2025

317,000

NET BOOK VALUE

At 30 November 2025

317,000

At 30 November 2024

299,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2022

19,626

Valuation in 2023

13,601

Valuation in 2025

18,000

Cost

265,773

317,000

If investment property had not been revalued it would have been included at the following historical cost:

30.11.25

30.11.24

£

Cost

265,773

Investment property was valued on an open market basis on 30 November 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Prepayments and accrued income

277

273

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Other creditors

1,065

450

Directors' current accounts

504

108

Accruals

960

750

2,529

1,308

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans more than 5 years

by instalments

53,879

Mortgage

181,269

Other creditors

27,400

16,400

Directors' loan accounts

42,000

42,984

304,548

294,532

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage

181,269

Repayable by instalments

Bank loans more than 5 years

by instalments

53,879

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

Mortgage

181,269

The Mortgage are secured by way of a legal charge on the properties concerned.

9.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

Deferred tax

Other timing differences

9,733

6,313

Deferred

tax

£

Balance at 1 December 2024

6,313

Provided during year

3,420

Balance at 30 November 2025

9,733

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

50

Ordinary A

£1

50

Ordinary B

£1

50

100