REGISTERED NUMBER: 10871882 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2026

for

Hurst Warne Commercial Property

Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J V Atkinson

W E Gelder

M T Leah

N D Pocknall

P F Richards

M Haldane

REGISTERED OFFICE:

Atlantic House

96A Clarence Road

Fleet

Hampshire

GU51 3XU

REGISTERED NUMBER:

10871882 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,359

5,047

7,359

5,047

CURRENT ASSETS

Debtors

6

214,234

165,652

Cash at bank

164,899

283,840

379,133

449,492

CREDITORS

Amounts falling due within one year

7

249,713

289,867

NET CURRENT ASSETS

129,420

159,625

TOTAL ASSETS LESS CURRENT LIABILITIES

136,779

164,672

PROVISIONS FOR LIABILITIES

9

1,840

1,262

NET ASSETS

134,939

163,410

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

134,839

163,310

SHAREHOLDERS' FUNDS

134,939

163,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

M Haldane - Director

1.	STATUTORY INFORMATION

Hurst Warne Commercial Property Management 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, was amortised over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on cost

Office equipment

-

33% on cost and 25% on cost

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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, adjusted for indexation where applicable.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2025

and 30 September 2026

150,000

AMORTISATION

At 1 October 2025

and 30 September 2026

150,000

NET BOOK VALUE

At 30 September 2026

-

At 30 September 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Office

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2025

8,140

24,011

23,538

55,689

Additions

-

974

7,218

8,192

Disposals

-

-

(7,300

)

(7,300

)

At 30 September 2026

8,140

24,985

23,456

56,581

DEPRECIATION

At 1 October 2025

8,140

19,446

23,056

50,642

Charge for year

-

3,230

2,650

5,880

Eliminated on disposal

-

-

(7,300

)

(7,300

)

At 30 September 2026

8,140

22,676

18,406

49,222

NET BOOK VALUE

At 30 September 2026

-

2,309

5,050

7,359

At 30 September 2025

-

4,565

482

5,047

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Trade debtors

187,299

113,918

Other debtors

26,935

51,734

214,234

165,652

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Trade creditors

18,597

46,675

Taxation and social security

77,602

105,421

Other creditors

153,514

137,771

249,713

289,867

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.26

30.9.25

£

£

Within one year

33,250

43,482

Between one and five years

66,500

99,750

99,750

143,232

9.	PROVISIONS FOR LIABILITIES

30.9.26

30.9.25

£

£

Deferred tax

1,840

1,262

Deferred

tax

£

Balance at 1 October 2025

1,262

Accelerated capital allowances

578

Balance at 30 September 2026

1,840

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.26

30.9.25

value:

£

£

100

Ordinary

£1

100

100