REGISTERED NUMBER: 15384133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

H T AND SON PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Hallums

Mrs M S Hallums

Mr C E Tuley

REGISTERED OFFICE:

Jodhpurs Riding School

Tockwith

York

North Yorkshire

YO26 7QJ

REGISTERED NUMBER:

15384133 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Tangible assets

4

22,987

30,147

Investment property

5

1,739,000

1,746,500

1,761,987

1,776,647

CURRENT ASSETS

Debtors

6

5,220

3,772

Cash at bank

198,308

113,234

203,528

117,006

CREDITORS

Amounts falling due within one year

7

450,461

497,812

NET CURRENT LIABILITIES

(246,933

)

(380,806

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,515,054

1,395,841

PROVISIONS FOR LIABILITIES

6,875

-

NET ASSETS

1,508,179

1,395,841

CAPITAL AND RESERVES

Called up share capital

8

200

200

Share premium

1,321,303

1,321,303

Revaluation reserve

9

27,500

-

Retained earnings

159,176

74,338

SHAREHOLDERS' FUNDS

1,508,179

1,395,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

Mrs M S Hallums - Director

1.	STATUTORY INFORMATION

H T And Son Properties Limited 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 as modified by the revaluation of certain assets.

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.

Plant and machinery - 25% on reducing balance

Computer equipment - 33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

40,276

Additions

599

At 31 March 2026

40,875

DEPRECIATION

At 1 April 2025

10,129

Charge for year

7,759

At 31 March 2026

17,888

NET BOOK VALUE

At 31 March 2026

22,987

At 31 March 2025

30,147

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,746,500

Disposals

(35,000

)

Revaluations

27,500

At 31 March 2026

1,739,000

NET BOOK VALUE

At 31 March 2026

1,739,000

At 31 March 2025

1,746,500

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

1,746,500

Valuation in 2026

(7,500

)

1,739,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,220

3,772

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

30,617

25,080

Other creditors

419,844

472,732

450,461

497,812

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

1

200

200

9.

RESERVES

Revaluation

reserve

£

Other movements

27,500

At 31 March 2026

27,500

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

£

Mrs M S Hallums

Balance outstanding at start of year

(432,768

)

-

Amounts advanced

28,046

75,544

Amounts repaid

(395

)

(508,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(405,117

)

(432,768

)

Mr C E Tuley

Balance outstanding at start of year

(33,164

)

-

Amounts advanced

26,034

18,259

Amounts repaid

(301

)

(51,423

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,431

)

(33,164

)

Mr A Hallums

Balance outstanding at start of year

(2,396

)

-

Amounts advanced

32

3,837

Amounts repaid

-

(6,233

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,364

)

(2,396

)