Company No: 15776917 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S J Huber (Appointed 27 March 2026)
	S P Huber
	C Huber (Appointed 27 March 2026)

REGISTERED OFFICE	Old Friars Old Portsmouth Road
	Artington
	Guildford
	GU3 1LN
	United Kingdom

COMPANY NUMBER

15776917 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	30.06.2026		30.06.2025
		£		£
				Restated - note 2
Fixed assets
Investment property	4	456,966		410,886
		456,966		410,886
Current assets
Cash at bank and in hand	5	2,619		49
		2,619		49
Creditors: amounts falling due within one year	6	( 4,546)		( 2,490)
Net current liabilities		(1,927)		(2,441)
Total assets less current liabilities		455,039		408,445
Creditors: amounts falling due after more than one year	7	( 437,990)		( 400,260)
Net assets		17,049		8,185
Capital and reserves
Called-up share capital	8	99		1
Profit and loss account		16,950		8,184
Total shareholders' funds		17,049		8,185

For the financial year ending 30 June 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Huber Property Holdings Limited (registered number: 15776917) were approved and authorised for issue by the Board of Directors on 06 October 2026. They were signed on its behalf by:

S J Huber Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Huber Property Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Old Friars Old Portsmouth Road, Artington, Guildford, GU3 1LN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

During the year the directors identified an errors relating to the accounting treatment of Investment property, other long term liabilities, other operating income and administrative expenses. As a result, the comparative figures for the year ended 30 June 2026 have been restated.

The effect of the adjustment was to increase the profit after taxation for the prior year by £12,469 and increase shareholders' funds at 30 June 2025 by £12,469.

Comparative amounts have been restated accordingly.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location, or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2. Prior year adjustment

During the year, the directors identified errors in the accounting records relating to prior period. As a result, a prior year adjustment has been recognised to correct the accounting treatment of Corporation tax, Other operating income, Administrative expenses, Amounts owed to directors and Investment property. The comparative figures and current year opening balances have been restated.

		As previously reported		Adjustment		As restated
Year ended 30 June 2025		£		£		£
Other operating income		0		(30,050)		(30,050)
Administrative expenses		4,285		15,661		19,946
Taxation charge for the year		0		1,920		1,920
Investment Properties		464,370		(53,484)		410,886
Taxation liability		0		(1,920)		(1,920)
Other creditors greater than one year		(468,133)		67,873		(400,260)
Profit and loss reserves		(4,285)		12,469		8,184

3. Employees

	Year ended 30.06.2026		Period from 13.06.2024 to 30.06.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		1

4. Investment property

	Investment property
	£
Valuation
As at 01 July 2025	410,886
Additions	46,080
As at 30 June 2026	456,966

5. Cash and cash equivalents

	30.06.2026		30.06.2025
	£		£
Cash at bank and in hand	2,619		49

6. Creditors: amounts falling due within one year

	30.06.2026		30.06.2025
	£		£
Trade creditors	138		138
Accruals	432		432
Taxation and social security	3,976		1,920
	4,546		2,490

7. Creditors: amounts falling due after more than one year

	30.06.2026		30.06.2025
	£		£
Amounts owed to directors	437,990		400,260

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	30.06.2026		30.06.2025
	£		£
Allotted, called-up and fully-paid
99 Ordinary shares of £ 1.00 each (30.06.2025: 1 share of £ 1.00 )	99		1

During the year, 98 Ordinary shares of £1 each was issued at par value. The new shares rank pari passu in all respects with the existing Ordinary share.