Huyton Property Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16233769

		28 February 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		150,000

			150,000
CURRENT ASSETS
Debtors	5	4
Cash at bank and in hand		2,932

		2,936
Creditors: Amounts Falling Due Within One Year	6	(68,969 )

NET CURRENT ASSETS (LIABILITIES)			(66,033 )

TOTAL ASSETS LESS CURRENT LIABILITIES			83,967

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,953 )

NET ASSETS			68,014

CAPITAL AND RESERVES
Called up share capital	7		4
Profit and Loss Account			68,010

SHAREHOLDERS' FUNDS			68,014

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Huyton Property Group Limited

Balance Sheet (continued)

As At 28 February 2026

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Tobin

Director

14 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Huyton Property Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16233769 . The registered office is 24 Bedburn Drive, Liverpool, Merseyside, L36 4NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The company is able to meet its day-to-day working capital requirements through the support of its shareholders. The company therefore considers it appopriate to adopt the going concern basis in preparing its financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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Huyton Property Group Limited

Notes to the Financial Statements (continued)

For the Period 7 February 2025 to 28 February 2026

4. Investment Property

	28 February 2026
	£
Fair Value
As at 7 February 2025	-
Additions	66,037
Revaluations	83,963

As at 28 February 2026	150,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	28 February 2026
	£
Cost	66,037

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects

their fair value.

5. Debtors

	28 February 2026
	£
Due within one year
Other debtors	4

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Other creditors	68,969

7. Share Capital

	28 February 2026
	£
Called Up Share Capital not Paid	4

Amount of Allotted, Called Up Share Capital	4

8. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

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Huyton Property Group Limited

Notes to the Financial Statements (continued)

For the Period 7 February 2025 to 28 February 2026

9. Reserves

The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movement on assets recognised in other comprehensive income. The profit and loss reserve account includes both distrubutable and non-distributable as follows:

Profit and (loss) distributable:

As at 28th February 2026 - £Nil

Profit and (loss) non-distributable:

As at 28th February 2026 - £68,010

10. Related Party Transactions

The following related party transactions were undertaken during the year:

A director introduced amounts totalling £1,906. At the balance sheet date the amount payable to the director was £1,906.

A shareholder introduced amounts totalling £66,037. At the balance sheet date the amount payable to the shareholder was £66,037.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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