Company Registration No. 11209263 (England and Wales)
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Unaudited accounts
for the year ended 28 February 2026
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Unaudited accounts
Contents
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Company Information
for the year ended 28 February 2026
Company Number
11209263 (England and Wales)
Registered Office
100-104 BRISTOL STREET
BIRMINGHAM
B5 7AH
ENGLAND
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Statement of financial position
as at 28 February 2026
Tangible assets
2,470
3,293
Investment property
922,000
892,000
Cash at bank and in hand
6,008
16,259
Creditors: amounts falling due within one year
(310,911)
(36,169)
Net current liabilities
(304,486)
(18,980)
Total assets less current liabilities
619,984
876,313
Creditors: amounts falling due after more than one year
(589,248)
(777,908)
Provisions for liabilities
Deferred tax
(20,233)
(14,533)
Called up share capital
100
100
Profit and loss account
10,403
83,772
Shareholders' funds
10,503
83,872
For the year ending 28 February 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 October 2026 and were signed on its behalf by
Yong Fu Chang
Director
Company Registration No. 11209263
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Notes to the Accounts
for the year ended 28 February 2026
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD. is a private company, limited by shares, registered in England and Wales, registration number 11209263. The registered office is 100-104 BRISTOL STREET, BIRMINGHAM, B5 7AH, ENGLAND.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Furniture, fittings and equipment - 25% per annum on a reducing balance basis.
Investment property is measured at fair value at each reporting date. The fair value is determined by the directors based on recent market information for comparable properties, including data obtained from publicly available sources such as Zoopla.
Changes in fair value are recognised in profit or loss in the period in which they arise. Deferred tax is provided on the temporary differences arising from these fair value adjustments in accordance with the company’s accounting policy for deferred taxation.
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 accounts. 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 current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover represents rental income receivable from investment properties, excluding value added tax. Rental income is recognised on a straight-line basis over the term of the relevant lease, unless another systematic basis is more representative of the pattern in which the benefit from the leased asset is diminished.
The company has elected to apply the provisions of Sections 11 and 12 of FRS 102 in respect of financial instruments. Basic financial liabilities, including bank borrowings and loans from directors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, and are subsequently measured at amortised cost using the effective interest method where applicable.
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Notes to the Accounts
for the year ended 28 February 2026
The financial statements have been prepared on a going concern basis. The company incurred significant non-recurring renovation expenditure during the year, resulting in a loss for the financial year.
The directors expect that such expenditure will not recur in the following financial year. Having considered the company's expected rental income, future cash flows and financial obligations, the directors consider the going concern basis of preparation to be appropriate.
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Tangible fixed assets
Fixtures & fittings
At 28 February 2026
12,474
At 28 February 2026
10,004
Fair value at 1 March 2025
892,000
Net gain from fair value adjustments
30,000
At 28 February 2026
922,000
Amounts falling due within one year
Accrued income and prepayments
417
-
Amounts falling due after more than one year
Accrued income and prepayments
-
930
H & T PROPERTY INVESTMENT AND MANAGEMENT LTD.
Notes to the Accounts
for the year ended 28 February 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
34,602
34,602
Taxes and social security
-
302
Loans from directors
275,700
-
Director's loan
At 28 February 2026, the company owed £275,700 to its director (2025: £183,537). The loan is interest-free and has no fixed repayment date. The classification of the loan reflects the repayment rights and obligations existing at the reporting date.
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Creditors: amounts falling due after more than one year
2026
2025
Bank loans
589,248
594,371
Loans from directors
-
183,537
The company's bank borrowings are secured by legal charges over its investment property. The total secured borrowings at 28 February 2026 amounted to £623,850 (2025: £628,973).
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Average number of employees
During the year the average number of employees was 1 (2025: 0).