REGISTERED NUMBER: 14112948 (England and Wales)

Financial Statements

for the Period

1 June 2025 to 28 February 2026

for

HSP Chesham Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S S Popat

REGISTERED OFFICE:

36 Railway Approach

Harrow

Middlesex

HA3 5AA

REGISTERED NUMBER:

14112948 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Investment property

4

1,111,632

1,092,249

CURRENT ASSETS

Debtors

5

-

8,733

CREDITORS

Amounts falling due within one year

6

(1,169,949

)

(1,147,793

)

NET CURRENT LIABILITIES

(1,169,949

)

(1,139,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(58,317

)

(46,811

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(58,318

)

(46,812

)

(58,317

)

(46,811

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 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 27 August 2026 and were signed by:

S S Popat - Director

1.	STATUTORY INFORMATION

HSP Chesham 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, modified to include investment property at fair value.

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.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Reporting period

The financial statements have been prepared for a period of less than twelve months by virtue of the director's decision to align period end with his other companies.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

1,092,249

Additions

19,383

At 28 February 2026

1,111,632

NET BOOK VALUE

At 28 February 2026

1,111,632

At 31 May 2025

1,092,249

The fair value of the investment property has been arrived at on the basis of valuation carried out by the director at 28 February 2026. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties. If investment property were shown at historical cost, the value would also have been £1,111,632 (2025: £1,092,249).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

8,733

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

311

-

Other creditors

1,169,638

1,147,793

1,169,949

1,147,793

7.	RELATED PARTY DISCLOSURES

Included within other creditors at the period end is an amount of £2,991 (2025: £2,991) due to the director S S Popat. This amount has been provided unsecured, interest free and is repayable on demand.

Included within other creditors at the period end is an amount of £196,279 (2025: £174,433) due to HSP Residential Limited, a company in which S S Popat is a director. This amount has been provided unsecured, interest free and is repayable on demand.

Included within other creditors at the period end is an amount of £968,869 (2025: £968,869) due to Karuna Care (TLC) Limited, a company in which S S Popat was a director up until October 2024. This amount has been provided unsecured, interest free and is repayable on demand.