P.N. & M.P. Hamilton Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01318678

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		193,022		194,317
Investment Properties	5		1,050,000		1,050,000

			1,243,022		1,244,317
CURRENT ASSETS
Debtors	6	2,064		10,044
Cash at bank and in hand		14,588		12,206

		16,652		22,250
Creditors: Amounts Falling Due Within One Year	7	(3,668 )		(4,483 )

NET CURRENT ASSETS (LIABILITIES)			12,984		17,767

TOTAL ASSETS LESS CURRENT LIABILITIES			1,256,006		1,262,084

PROVISIONS FOR LIABILITIES
Deferred Taxation			(203,495 )		(203,684 )

NET ASSETS			1,052,511		1,058,400

CAPITAL AND RESERVES
Called up share capital	8		61,942		61,942
Other reserves			377,264		377,264
Profit and Loss Account			613,305		619,194

SHAREHOLDERS' FUNDS			1,052,511		1,058,400

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P.N. & M.P. Hamilton Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P N Hamilton

Director

27 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

P.N. & M.P. Hamilton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01318678 . The registered office is 6 Houndiscombe Road, Mutley, Plymouth, Devon, PL4 6HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of consideration received or receivable for the provision of furnished holiday lettings, the letting of a residential property and of storage units, and for the sale of agricultural supplies.

The company recognises revenue for furnished holiday lettings, sale of agricultural supplies and provision of storage lettings facilities at the point of sale. Revenue from residential is recognised on a time apportioned basis.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% straight line (no charge on land)
Plant & Equipment	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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P.N. & M.P. Hamilton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Equipment	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	196,839	12,039	25,343	1,806	236,027

As at 31 January 2026	196,839	12,039	25,343	1,806	236,027

Depreciation
As at 1 February 2025	4,616	10,848	24,941	1,305	41,710
Provided during the period	542	298	61	394	1,295

As at 31 January 2026	5,158	11,146	25,002	1,699	43,005

Net Book Value
As at 31 January 2026	191,681	893	341	107	193,022

As at 1 February 2025	192,223	1,191	402	501	194,317

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	1,050,000

Investment property is carried at fair value, derived from current market prices for comparable real estate determined annually by the directors, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	328
Other debtors	2,064	9,716

	2,064	10,044

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	3,668	3,810
Taxation and social security	-	673

	3,668	4,483

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P.N. & M.P. Hamilton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	61,942	61,942

9. Directors Advances, Credits and Guarantees

During the year, the company made cash advances to the directors totalling £8,142 and repayments totalling £15,860 were made. Interest is charged on the outstanding balance at the HMRC official rate. The amount owed to the company at the balance sheet date was £2,064 (2025 £9,716) and this amount is repayable on demand.

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