Hughes & Associates Property Holdings Lt - Accounts to registrar (filleted)

REGISTERED NUMBER: 13174511 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Hughes & Associates Property Holdings

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T Hughes

Mr J F Navarrina

REGISTERED OFFICE:

Unit D10 Upper Lounge

Pinetrees Road

Norwich

Norfolk

NR7 9BB

REGISTERED NUMBER:

13174511 (England and Wales)

ACCOUNTANTS:

MLA Advisory

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

FIXED ASSETS

Tangible assets

4

672,033

680,840

CURRENT ASSETS

Debtors

5

242,000

60,000

Cash at bank

2,877

25,409

244,877

85,409

CREDITORS

Amounts falling due within one year

6

181,004

600,146

NET CURRENT ASSETS/(LIABILITIES)

63,873

(514,737

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

735,906

166,103

CAPITAL AND RESERVES

Called up share capital

102

Retained earnings

735,804

166,001

735,906

166,103

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 14 September 2026 and were signed on its behalf by:

Mr T Hughes - Director

1.	STATUTORY INFORMATION

Hughes & Associates 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 March 2025

and 28 February 2026

636,805

86,006

722,811

DEPRECIATION

At 1 March 2025

-

41,971

Charge for year

-

8,807

At 28 February 2026

-

50,778

NET BOOK VALUE

At 28 February 2026

636,805

35,228

672,033

At 28 February 2025

636,805

44,035

680,840

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Other debtors

242,000

60,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Taxation and social security

179,008

-

Other creditors

1,996

600,146

181,004

600,146