| RJHanna Property Limited |
|
| Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of RJHanna Property Limited for the year ended 31 January 2026 |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RJHanna Property Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. |
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance |
| Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF. |
|
| Cochrane & Co Accountants Limited |
| Chartered Accountants |
| 38 Kings Road |
| Lee-on-the-Solent |
| Hampshire |
| PO13 9NU |
|
| 27 October 2026 |
|
| RJHanna Property Limited |
| Registered number: |
14326420 |
| Balance Sheet |
| as at 31 January 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1,329,400 |
|
|
936,272 |
| Investments |
4 |
|
|
20 |
|
|
20 |
|
|
|
|
1,329,420 |
|
|
936,292 |
|
| Current assets |
| Debtors |
5 |
|
- |
|
|
61,252 |
|
| Creditors: amounts falling due within one year |
6 |
|
(453,780) |
|
|
(35,099) |
|
| Net current (liabilities)/assets |
|
|
|
(453,780) |
|
|
26,153 |
|
| Total assets less current liabilities |
|
|
|
875,640 |
|
|
962,445 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(752,408) |
|
|
(777,277) |
|
|
|
| Net assets |
|
|
|
123,232 |
|
|
185,168 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
20 |
|
|
20 |
| Profit and loss account |
|
|
|
123,212 |
|
|
185,148 |
|
| Shareholders' funds |
|
|
|
123,232 |
|
|
185,168 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Dr R J Hanna |
| Director |
| Approved by the board on 26 October 2026 |
|
| RJHanna Property Limited |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Group accounts |
|
The company has taken advantage of the exemption to prepare group accounts as it heads a small group. Advantage under FRS102 has also been taken as regards disclosing intercompany transactions. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures & fittings |
20% straight line |
|
|
Investments |
|
Investments in subsidiaries are measured at cost less any accumulated impairment losses. |
|
|
Investment property |
|
Investment properties are measured at fair value at each reporting date with changes in fair value recognised in the profit and loss.
The methods and significant assumptions used to ascertain the fair value of £1,304,073 and fair value movement of 0 included in the profit and loss for the year are as follows;
The properties were valued by the directors. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 February 2025 |
936,272 |
|
- |
|
936,272 |
|
Additions |
367,801 |
|
26,395 |
|
394,196 |
|
At 31 January 2026 |
1,304,073 |
|
26,395 |
|
1,330,468 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
Charge for the year |
- |
|
1,068 |
|
1,068 |
|
At 31 January 2026 |
- |
|
1,068 |
|
1,068 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2026 |
1,304,073 |
|
25,327 |
|
1,329,400 |
|
At 31 January 2025 |
936,272 |
|
- |
|
936,272 |
|
|
| 4 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
At 1 February 2025 |
20 |
|
|
At 31 January 2026 |
20 |
|
|
| 5 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Other debtors |
- |
|
61,252 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
23,289 |
|
21,709 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
419,858 |
|
- |
|
Other creditors |
10,633 |
|
13,390 |
|
|
|
|
|
|
453,780 |
|
35,099 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
752,408 |
|
777,277 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Loans |
2026 |
|
2025 |
| £ |
£ |
|
Creditors include: |
|
Instalments falling due for payment after more than five years |
659,254 |
|
690,446 |
|
|
|
|
|
|
|
|
|
|
|
Secured bank loans |
775,697 |
|
798,985 |
|
|
|
|
|
|
|
|
|
|
The bank loans are secured on the freehold. |
|
|
| 9 |
Other information |
|
|
RJHanna Property Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
10 Carlton Crescent |
|
Southampton |
|
Hampshire |
|
SO15 2EZ |