REGISTERED NUMBER: 04356059 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

SRH PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S R Haslam

SECRETARY:

Ms E J Morgan

REGISTERED OFFICE:

C/O Folsana Pressed Sections Limited

Sidney Street

Bolton

Lancashire

BL3 6BF

REGISTERED NUMBER:

04356059 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

BANKERS:

Handelsbanken

Bolton Branch

6 The Courtyard Calvin Street

Bolton

BL1 8PB

FIXED ASSETS

Tangible assets

4

-

583

Investment property

5

6,100,000

4,799,385

6,100,000

4,799,968

CURRENT ASSETS

Debtors

6

71,242

79,360

Cash at bank and in hand

46,010

67,473

117,252

146,833

CREDITORS

Amounts falling due within one year

7

204,734

181,505

NET CURRENT LIABILITIES

(87,482

)

(34,672

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,012,518

4,765,296

CREDITORS

Amounts falling due after more than one year

8

(889,928

)

(1,140,000

)

PROVISIONS FOR LIABILITIES

(680,008

)

(354,855

)

NET ASSETS

4,442,582

3,270,441

CAPITAL AND RESERVES

Called up share capital

22

22

Retained earnings - non distributable

2,096,116

1,120,655

Retained earnings

2,346,444

2,149,764

SHAREHOLDERS' FUNDS

4,442,582

3,270,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

Mr S R Haslam - Director

1.	STATUTORY INFORMATION

SRH Properties 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 as modified by the revaluation of certain assets.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced in the year, less amounts invoiced in advance which have been credited to deferred income.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost.

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 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

and 31 January 2026

2,760

DEPRECIATION

At 1 February 2025

2,177

Charge for year

583

At 31 January 2026

2,760

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

583

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

4,799,385

Revaluations

1,300,615

At 31 January 2026

6,100,000

NET BOOK VALUE

At 31 January 2026

6,100,000

At 31 January 2025

4,799,385

Fair value at 31 January 2026 is represented by:

£

Valuation in 2004

56,091

Valuation in 2021

1,419,419

Valuation in 2026

1,300,615

Cost

3,323,875

6,100,000

Investment property was valued on an open market basis on 26 June 2025 by Lamb & Swift .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

39,995

6,438

Other debtors

31,247

72,922

71,242

79,360

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

124,762

103,699

Other creditors

79,972

77,806

204,734

181,505

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

889,928

1,140,000

9.	SECURED DEBTS

Since the year end the company has acquired additional property and bank borrowing for this have been secured against property held by the company at 31 January 2026.