Registration number: 10668638

Hester Royall Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Hester Royall Holdings Limited

Company Information

Director

Mrs Hilary Louise Hester

Registered office

93 Aldwick Road Bognor Regis West Sussex England PO21 2NW

Hester Royall Holdings Limited

(Registration number: 10668638)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	758	-
Investment property	6	1,720,000	1,381,000
		1,720,758	1,381,000
Current assets
Cash at bank and in hand		47,477	16,441
Creditors: Amounts falling due within one year	7	(51,710)	(33,781)
Net current liabilities		(4,233)	(17,340)
Total assets less current liabilities		1,716,525	1,363,660
Creditors: Amounts falling due after more than one year	7	(42,894)	(70,254)
Provisions for liabilities		(174,388)	(89,638)
Net assets		1,499,243	1,203,768
Capital and reserves
Called up share capital		1	1
Share premium reserve		846,346	846,346
Other reserves		563,016	224,016
Retained earnings		89,880	133,405
Shareholders' funds		1,499,243	1,203,768

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 October 2026
 

......................................... Mrs Hilary Louise Hester Director

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW
England

These financial statements were authorised for issue by the director on 6 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	25,596	10,791
Deferred taxation
Arising from origination and reversal of timing differences	84,750	-
Tax expense in the income statement	110,346	10,791

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	1,010	1,010
At 31 May 2026	1,010	1,010
Depreciation
Charge for the year	252	252
At 31 May 2026	252	252
Carrying amount
At 31 May 2026	758	758

6	Investment properties

	2026 £
At 1 June	1,381,000
Fair value adjustments	339,000
At 31 May	1,720,000

The properties have been independently valued by a RICS qualified Valuer.

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	829	435
Taxation and social security	25,516	10,711
Accruals and deferred income	540	540
Other creditors	24,825	22,095
	51,710	33,781

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	11	42,894	70,254

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 June 2025	89,638	89,638
Additional provisions	84,750	84,750
At 31 May 2026	174,388	174,388

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

10

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Other reserves £	Retained earnings £
Surplus/deficit on property, plant and equipment revaluation	339,000	(339,000)

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

11	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	42,894	70,254

12

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £31,000.00 (2025 - £34,850.00) per each Ordinary		31,000		34,850

13	Related party transactions

Hester Royall Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	4,950	6,396