REGISTERED NUMBER: 02491126 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HAMER VALE ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F. Chadwick

J. A. Travis

W Chadwick

SECRETARY:

F. Chadwick/J.A. Travis

REGISTERED OFFICE:

Chichester Business Park

Chichester Street

Rochdale

OL16 2AU

REGISTERED NUMBER:

02491126 (England and Wales)

ACCOUNTANTS:

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

FIXED ASSETS

Tangible assets

4

11,474

11,474

CURRENT ASSETS

Debtors

5

4,380

6,103

Cash at bank

11,112

17,872

15,492

23,975

CREDITORS

Amounts falling due within one year

6

43,937

56,034

NET CURRENT LIABILITIES

(28,445

)

(32,059

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,971

)

(20,585

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(17,071

)

(20,685

)

SHAREHOLDERS' FUNDS

(16,971

)

(20,585

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

F. Chadwick - Director

J. A. Travis - Director

1.	STATUTORY INFORMATION

Hamer Vale Estates 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.

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.

Turnover

Turnover represents net invoiced sales of services, excluding VAT.

Tangible fixed assets

Depreciation has not been provided on the freehold land and buildings as the directors are of the opinion that the amounts would be immaterial and the estimated residual value is at least as high as the present net book value.

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.

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.

Going concern

The accounts have been prepared on a going concern basis, as, although the company has negative reserves, the Directors have indicated that they will continue to support the business.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land

£

COST

At 1 January 2025

and 31 December 2025

11,474

NET BOOK VALUE

At 31 December 2025

11,474

At 31 December 2024

11,474

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12

733

VAT

1,034

2,258

Prepayments and accrued income

3,334

3,112

4,380

6,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,298

20,315

Loan - F Chadwick 1999 Trust

14,143

14,143

Shareholder Loan - J Whitworth

2,500

2,500

Directors' current accounts

11,643

11,643

Deferred income

2,200

3,200

Accrued expenses

4,153

4,233

43,937

56,034

7.	RELATED PARTY DISCLOSURES

BEVA INVESTMENTS LIMITED

Mr. F. Chadwick was a director of and had a material interest in both Beva Investments Limited and Hamer Vale Estates Limited.

During the year, Beva Investments Limited made sales to Hamer Vale Estates Limited amounting to £8,198 in respect of security monitoring and services (2024 - £20,637). Beva Investments Limited also made a management charge to Hamer Vale Estates Limited amounting to £1,910 (2024 - £2,282). Included within trade creditors is an amount of £6,433 (2024 - £17,725) which relates to Beva Investments Limited.