ACCOUNTS - Final Accounts preparation

Registered number: 12427422

H.A. PROPERTY HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

H.A. PROPERTY HOLDINGS LTD

CONTENTS

	Page
Accountants' report	1
Balance sheet	2
Notes to the financial statements	3 - 6

H.A. PROPERTY HOLDINGS LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF H.A. PROPERTY HOLDINGS LTD
FOR THE YEAR ENDED 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H.A. Property Holdings Ltd for the year ended 31 March 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of H.A. Property Holdings Ltd, as a body, in accordance with the terms of our engagement letter dated 5 May 2021. Our work has been undertaken solely to prepare for your approval the financial statements of H.A. Property Holdings Ltd and state those matters that we have agreed to state to the Board of directors of H.A. Property Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H.A. Property Holdings Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that H.A. Property Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of H.A. Property Holdings Ltd. You consider that H.A. Property Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of H.A. Property Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BAGINSKY COHEN

CHARTERED ACCOUNTANTS

930 HIGH ROAD

LONDON

N12 9RT

11 September 2026

Page 1

H.A. PROPERTY HOLDINGS LTD

REGISTERED NUMBER: 12427422

BALANCE SHEET

AS AT 31 MARCH 2026

	2026	2026	2025	2025
Note	£	£	£	£

FIXED ASSETS
Investment property	4		450,060		450,060
CURRENT ASSETS
Cash at bank and in hand	5	166		10
Creditors: amounts falling due within one year	6	(119,848)		(118,582)
NET CURRENT LIABILITIES			(119,682)		(118,572)
TOTAL ASSETS LESS CURRENT LIABILITIES			330,378		331,488
Creditors: amounts falling due after more than one year	7		(318,750)		(318,750)

NET ASSETS			11,628		12,738

CAPITAL AND RESERVES
Called up share capital	2	2
Profit and loss account	11,626	12,736
	11,628	12,738

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2026.

L CORNISH

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

H.A. PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.ACCOUNTING POLICIES

1.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 2).

The following principal accounting policies have been applied:

1.2

REVENUE

Turnover comprises revenue recognised by the company in respect of rent receivable during the year.

1.3

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.4

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

1.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

1.6

INVESTMENT PROPERTY

Investment property is carried at fair value determined annually. No depreciation is provided. Changes in fair value are recognised in profit or loss.

1.7

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

H.A. PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.ACCOUNTING POLICIES (CONTINUED)

1.8

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.9

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit or loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

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 Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

H.A. PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.	JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company’s accounting policies, which are described in note 1, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).

4.	INVESTMENT PROPERTY

		Freehold investment property
		£
	VALUATION
	At 1 April 2025	450,060
	AT 31 MARCH 2026	450,060

The 2026 valuations were made by the Directors, on an open market value basis.

5.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

	Cash at bank and in hand	166	10

Page 5

H.A. PROPERTY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Trade creditors	424	-
Directors loan account	117,864	116,263
Corporation tax	-	849
Accruals	1,560	1,470
	119,848	118,582

7.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2026	2025
		£	£

	Loan payable	318,750	318,750

The loan payable is secured against the investment property by way of a legal mortgage.

Page 6