Hayden Daniel Properties Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01197139

HAYDEN DANIEL PROPERTIES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 January 2026

HAYDEN DANIEL PROPERTIES LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		5,868,522		5,871,437

CURRENT ASSETS

Debtors	6	512,416	311,943
Cash at bank and in hand		15,213	44,108
		---------	---------
		527,629	356,051

CREDITORS: amounts falling due within one year	7	644,523		475,421
		---------		---------
NET CURRENT LIABILITIES			116,894		119,370
			------------		------------
TOTAL ASSETS LESS CURRENT LIABILITIES			5,751,628		5,752,067

CREDITORS: amounts falling due after more than one year	8		1,602,581		1,606,778

PROVISIONS	201,714	201,714
	------------	------------
NET ASSETS	3,947,333	3,943,575
	------------	------------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	3,947,233	3,943,475
	------------	------------
SHAREHOLDERS FUNDS	3,947,333	3,943,575
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

HAYDEN DANIEL PROPERTIES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

M N Glynn

Director

Company registration number: 01197139

HAYDEN DANIEL PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Allerton Hill, Chapel Allerton, Leeds, West Yorkshire, LS7 3QB, England.

2. STATEMENT OF COMPLIANCE

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'.

3. ACCOUNTING POLICIES

Basis of preparation

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied during the year, inclusive of Value Added Tax.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Investment property

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. TANGIBLE ASSETS

	Freehold property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 February 2025 and 31 January 2026	5,859,589	60,231	19,400	1,284	5,940,504
	------------	--------	--------	-------	------------
Depreciation
At 1 February 2025	–	59,295	8,488	1,284	69,067
Charge for the year	–	187	2,728	–	2,915
	------------	--------	--------	-------	------------
At 31 January 2026	–	59,482	11,216	1,284	71,982
	------------	--------	--------	-------	------------
Carrying amount
At 31 January 2026	5,859,589	749	8,184	–	5,868,522
	------------	--------	--------	-------	------------
At 31 January 2025	5,859,589	936	10,912	–	5,871,437
	------------	--------	--------	-------	------------

The investment properties have been valued on an open market basis by the director as at 31 January 2026.

6. DEBTORS

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	363,472	67,100
Other debtors	148,944	244,843
	---------	---------
	512,416	311,943
	---------	---------

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	378,829	422,138
Trade creditors	1,975	450
Corporation tax	9,175	38,853
Other creditors	249,804	9,300
Other creditors	4,740	4,680
	---------	---------
	644,523	475,421
	---------	---------

8. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	1,602,581	1,606,778
	------------	------------