REGISTERED NUMBER: 14601124 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HORIZON PROPERTY PARTNERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss A L Johnson

REGISTERED OFFICE:

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

REGISTERED NUMBER:

14601124 (England and Wales)

ACCOUNTANTS:

J S White & Co Limited

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

FIXED ASSETS

Tangible assets

4

34,439

43,455

CURRENT ASSETS

Debtors

5

240,399

105,663

Cash at bank

583

146,741

240,982

252,404

CREDITORS

Amounts falling due within one year

6

168,525

112,487

NET CURRENT ASSETS

72,457

139,917

TOTAL ASSETS LESS CURRENT LIABILITIES

106,896

183,372

CREDITORS

Amounts falling due after more than one year

7

73,455

40,243

NET ASSETS

33,441

143,129

CAPITAL AND RESERVES

Called up share capital

106

106

Retained earnings

33,335

143,023

SHAREHOLDERS' FUNDS

33,441

143,129

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 her 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 25 September 2026 and were signed by:

A S Camilleri - Director

1.	STATUTORY INFORMATION

Horizon Property Partners 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

600

60,788

2,842

64,230

Additions

-

-

2,868

2,868

At 31 January 2026

600

60,788

5,710

67,098

DEPRECIATION

At 1 February 2025

167

19,228

1,380

20,775

Charge for year

65

10,390

1,429

11,884

At 31 January 2026

232

29,618

2,809

32,659

NET BOOK VALUE

At 31 January 2026

368

31,170

2,901

34,439

At 31 January 2025

433

41,560

1,462

43,455

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

51,753

30,000

Amounts owed by joint ventures

160,573

65,693

Other debtors

25,673

9,970

237,999

105,663

Amounts falling due after more than one year:

Other debtors

2,400

-

Aggregate amounts

240,399

105,663

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,832

7,832

Trade creditors

10,756

-

Taxation and social security

89,676

100,152

Other creditors

60,261

4,503

168,525

112,487

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

39,439

-

Hire purchase contracts

34,016

40,243

73,455

40,243