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REGISTERED NUMBER: 02132751 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2025

for

HONEYTRACE PROPERTIES LIMITED
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)






Contents of the Financial Statements
for the year ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HONEYTRACE PROPERTIES LIMITED

Company Information
for the year ended 30 September 2025







Directors: S S Gillam
Ms S E Valentine





Registered office: 3rd Floor
86-90 Paul Street
London
EC2A 4NE





Registered number: 02132751 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Broadwalk House, 5th Floor
5 Appold Street
Broadgate
London
EC2A 2AG
Page 1
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)

Balance Sheet
30 September 2025

2025 2024
Notes £ £
Fixed assets
Tangible assets 4 - -
Investment property 5 650,000 650,000
650,000 650,000

Current assets
Debtors 6 - 56,011
Cash at bank 63,725 57,586
63,725 113,597
Creditors
Amounts falling due within one year 7 (12,338 ) (62,581 )
Net current assets 51,387 51,016
Total assets less current liabilities 701,387 701,016

Provisions for liabilities 8 (135,114 ) (135,114 )
Net assets 566,273 565,902

Capital and reserves
Called up share capital 9 100 100
Fair value reserve 10 540,455 540,455
Retained earnings 10 25,718 25,347
Shareholders' funds 566,273 565,902

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 directors acknowledge their 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 notes form part of these financial statements

Page 2
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:





S S Gillam - Director


The notes form part of these financial statements

Page 3
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)

Notes to the Financial Statements
for the year ended 30 September 2025

1. Statutory information

Honeytrace Properties 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 20% on reducing balance

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
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current. Tax is recognised in the Profit and Loss Account, 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.


Page 4
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)

Notes to the Financial Statements - continued
for the year ended 30 September 2025

2. Accounting policies - continued
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 NIL (2024 - NIL).

4. Tangible fixed assets
Equipment
£
Cost
At 1 October 2024
and 30 September 2025 268
Depreciation
At 1 October 2024
and 30 September 2025 268
Net book value
At 30 September 2025 -
At 30 September 2024 -

5. Investment property
Total
£
Fair value
At 1 October 2024
and 30 September 2025 650,000
Net book value
At 30 September 2025 650,000
At 30 September 2024 650,000

6. Debtors: amounts falling due within one year
2025 2024
£ £
Other debtors - 56,011

Page 5
HONEYTRACE PROPERTIES LIMITED (REGISTERED NUMBER: 02132751)

Notes to the Financial Statements - continued
for the year ended 30 September 2025

7. Creditors: amounts falling due within one year
2025 2024
£ £
Taxation and social security 7,082 3,336
Other creditors 5,256 59,245
12,338 62,581

8. Provisions for liabilities
2025 2024
£ £
Deferred tax 135,114 135,114

Deferred tax
£
Balance at 1 October 2024 135,114
Balance at 30 September 2025 135,114

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary £1 100 100

10. Reserves
Retained Fair value
earnings reserve Totals
£ £ £

At 1 October 2024 25,347 540,455 565,802
Profit for the year 15,621 15,621
Dividends (15,250 ) (15,250 )
At 30 September 2025 25,718 540,455 566,173

Page 6