REGISTERED NUMBER: 00724379 (England and Wales)

HOBS MOAT INVESTMENTS

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D G Bibb

SECRETARY:

G Bibb

REGISTERED OFFICE:

West End Cottage

West End

Hornton

OX15 6DA

REGISTERED NUMBER:

00724379 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

3

221

374

Investment property

4

235,000

235,000

235,221

235,374

CURRENT ASSETS

Debtors

5

139

114

Cash at bank

26,924

22,835

27,063

22,949

CREDITORS

Amounts falling due within one year

6

10,979

10,197

NET CURRENT ASSETS

16,084

12,752

TOTAL ASSETS LESS CURRENT LIABILITIES

251,305

248,126

PROVISIONS FOR LIABILITIES

49,026

49,026

NET ASSETS

202,279

199,100

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve (non-distributable)

7

151,096

151,096

Retained earnings

51,083

47,904

SHAREHOLDERS' FUNDS

202,279

199,100

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 director acknowledges his 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 director and authorised for issue on 24 October 2026 and were signed by:

S D G Bibb - Director

1.	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 represents invoiced services. The company is not registered for value added tax.

Tangible fixed assets

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

Computer equipment

-

33.33% on cost

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 ended 31/03/2022 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 sheett 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 yearr 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.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

995

DEPRECIATION

At 1 April 2025

621

Charge for year

153

At 31 March 2026

774

NET BOOK VALUE

At 31 March 2026

221

At 31 March 2025

374

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

235,000

NET BOOK VALUE

At 31 March 2026

235,000

At 31 March 2025

235,000

The directors consider the investment property to be held at fair value at the reporting date.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2015

215,122

Valuation in 2018

(15,000

)

Cost

34,878

235,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

34,878

34,878

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

139

114

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,300

3,388

Other creditors

6,679

6,809

10,979

10,197

7.

RESERVES

Fair

value

reserve

(non-distributable)

£

At 1 April 2025

and 31 March 2026

151,096