Company No: 16102450 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.06.2026		30.06.2025
		£		£
Fixed assets
Tangible assets	3	2,251		2,851
Investment property	4	2,420,830		2,060,000
		2,423,081		2,062,851
Current assets
Debtors	5	25,647		1,759
Cash at bank and in hand		27,554		542
		53,201		2,301
Creditors: amounts falling due within one year	6	( 17,584)		( 1,067)
Net current assets		35,617		1,234
Total assets less current liabilities		2,458,698		2,064,085
Creditors: amounts falling due after more than one year	7	( 2,273,682)		( 1,904,988)
Provision for liabilities		( 38,643)		( 29,483)
Net assets		146,373		129,614
Capital and reserves
Called-up share capital	8	100		100
Fair value reserve		114,241		123,380
Profit and loss account		32,032		6,134
Total shareholder's funds		146,373		129,614

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hawkmoore Property Limited (registered number: 16102450) were approved and authorised for issue by the Director on 19 October 2026. They were signed on its behalf by:

Mr S J Dewey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Hawkmoore Property Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Cornwall Timber Build Pensilva Industrial Estate, St Ive Road, Pensilva, PL14 5RE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

Last year was thee company’s first accounting period since incorporation and has been shortened to end on 30 June 2025. The decision to adopt a shorter period was made to align the company’s financial year-end with that of other entities under common ownership, facilitating consistency in financial reporting across the entities.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc.

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 30.06.2026		Period from 26.11.2024 to 30.06.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 July 2025	2,997		2,997
At 30 June 2026	2,997		2,997
Accumulated depreciation
At 01 July 2025	146		146
Charge for the financial year	600		600
At 30 June 2026	746		746
Net book value
At 30 June 2026	2,251		2,251
At 30 June 2025	2,851		2,851

4. Investment property

	Investment property
	£
Valuation
As at 01 July 2025	2,060,000
Additions	360,830
As at 30 June 2026	2,420,830

The director reviewed the valuations of the investment properties during the year, against the market values of comparable real estate and deemed the valuations to be accurate.

5. Debtors

	30.06.2026		30.06.2025
	£		£
Trade debtors	1,200		0
Amounts owed by Parent undertakings	100		100
Amounts owed by connected companies	21,390		0
Other debtors	2,957		1,659
	25,647		1,759

6. Creditors: amounts falling due within one year

	30.06.2026		30.06.2025
	£		£
Trade creditors	3,078		170
Accruals and deferred income	4,601		0
Taxation and social security	8,405		897
Other creditors	1,500		0
	17,584		1,067

7. Creditors: amounts falling due after more than one year

	30.06.2026		30.06.2025
	£		£
Amounts owed to connected companies	2,273,682		1,904,988

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	30.06.2026		30.06.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Related party transactions

Other related party transactions

	30.06.2026		30.06.2025
	£		£
Amounts owed by parent company	100		100
Amounts owed by connected companies	21,390		0

Interest-free loans repayable upon demand

10. Ultimate controlling party

Parent Company:

Marisca Verde Ltd

Cornwall Timber Build Pensilva Industrial Estate, St Ive Road, Pensilva, Cornwall, United Kingdom, PL14 5RE