Howlett Property Group Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Howlett Property Group Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the directors of Howlett Property Group Limited in accordance with our terms of engagement letter dated 25/10/2023. Our work has been undertaken solely to prepare for your approval the financial statements of Howlett Property Group Limited and state those matters that we have agreed to state to the directors of Howlett Property Group Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Howlett Property Group Limited 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 profit of Howlett Property Group Limited . You consider that Howlett Property Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Howlett Property Group Limited . 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.

E M Accountancy Limited

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

United Kingdom

15th October 2026

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

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Howlett Property Group Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 15186737

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		90,279		-

			90,279		-
CURRENT ASSETS
Debtors	5	1,191		-
Cash at bank and in hand		5,632		100

		6,823		100
Creditors: Amounts Falling Due Within One Year	6	(100,900 )		-

NET CURRENT ASSETS (LIABILITIES)			(94,077 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,798 )		100

NET (LIABILITIES)/ASSETS			(3,798 )		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(3,898 )		-

SHAREHOLDERS' FUNDS			(3,798)		100

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Howlett Property Group Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Philip Howlett

Director

15th October 2026

The notes on pages 4 to 5 form part of these financial statements.

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Howlett Property Group Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Howlett Property Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15186737 . The registered office is C/O E M Accountancy Ltd Trafalgar House, 110 Manchester Road, Altrincham, WA14 1NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance

sheet date the company has net liabilities of £3,898. The validity of the going concern assumption therefore depends

on the continued support of the directors, suppliers and the companies bankers and other providers of finance.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value,

over their expected useful lives on the following bases: 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

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Howlett Property Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 November 2024	-
Additions	90,279

As at 31 October 2025	90,279

Net Book Value
As at 31 October 2025	90,279

As at 1 November 2024	-

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Other debtors	1,191	-

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Amounts owed to participating interests	100,000	-
Other creditors	900	-

	100,900	-

7. Share Capital

	31 October 2025	31 October 2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

8. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Eye Planit Colne Ltd

Related company by virtue of directors in common.

At 31st October 2025, there is a creditor intercompany balance between Howlett Property Group & Eye Planit Colne Ltd of £100,000, the loan is unsecured, payable on demand and with no interest

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