H E A Lettings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10878645

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		876,839		468,500

			876,839		468,500
CURRENT ASSETS
Debtors	5	616		137
Cash at bank and in hand		3,974		4,678

		4,590		4,815
Creditors: Amounts Falling Due Within One Year	6	(636,630 )		(246,244 )

NET CURRENT ASSETS (LIABILITIES)			(632,040 )		(241,429 )

TOTAL ASSETS LESS CURRENT LIABILITIES			244,799		227,071

PROVISIONS FOR LIABILITIES
Deferred Taxation			(30,559 )		(36,911 )

NET ASSETS			214,240		190,160

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve	9		127,084		110,732
Profit and Loss Account			87,056		79,328

SHAREHOLDERS' FUNDS			214,240		190,160

Page 1

Page 2

H E A Lettings Limited

Balance Sheet (continued)

As At 31 March 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Peter Holden

Director

28/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

H E A Lettings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10878645 . The registered office is 66 Derby Road, Longridge, Preston, PR3 3FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover comprises rental income from property letting.

2.3. Investment Properties

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.

2.4. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Directors	1	1

	1	1

Page 3

Page 4

H E A Lettings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	468,500
Additions	516,839
Disposals	(118,500 )
Fair value adjustments	10,000

As at 31 March 2026	876,839

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	616	137

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other loans	120,000	-
Corporation tax	12,623	1,562
Other creditors	600	600
Accruals and deferred income	2,607	1,282
Director's loan account	64,014	84,014
Loan - Holdens Estate Agents Limited	346,786	158,786
Loan - Holden Group Management Ltd	25,000	-
Loan - Holden Group Property Ltd	65,000	-

	636,630	246,244

7. Secured Creditors

Of the creditors the following amounts are secured.

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4

Page 5

H E A Lettings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	110,732	79,328
Profit for the year and total comprehensive income	-	24,080

Movements in fair value reserve	6,352	-
Transfer to/from Fair value reserve	-	(16,352)
Transfer to/from Profit & Loss Account	10,000	-

As at 31 March 2026	127,084	87,056

10. Related Party Transactions

Holdens Estate Agents Limited

The sole Director and Shareholder of Holdens Estate Agents Limited is the sole Director and Shareholder of HEA Lettings Limited. HEA Lettings Limited has borrowed monies from Holdens Estate Agents Limited. The amount outstanding at 31st March 2026 was £346,786 (2025-£158,786). The loan is interest free and repayable on demand.

Page 5