Hamilton Court House Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08746040 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

1 FEBRUARY 2025 TO 29 JANUARY 2026

FOR

HAMILTON COURT HOUSE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

E Krips

K R H Solomons

P G Solomons

REGISTERED OFFICE:

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

REGISTERED NUMBER:

08746040 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Investment property

4

1,504,050

CURRENT ASSETS

Debtors

5

1,712

6,919

Cash at bank

127,124

132,835

128,836

139,754

CREDITORS

Amounts falling due within one year

6

477,217

488,674

NET CURRENT LIABILITIES

(348,381

)

(348,920

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,155,669

1,155,130

CREDITORS

Amounts falling due after more than one
year

7

(108,358

)

(156,394

)

PROVISIONS FOR LIABILITIES

(88,134

)

(88,134

)

NET ASSETS

959,177

910,602

CAPITAL AND RESERVES

Called up share capital

1,000

Non-distributable reserves

9

352,297

Retained earnings

9

605,880

557,305

SHAREHOLDERS' FUNDS

959,177

910,602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

E Krips - Director

1.	STATUTORY INFORMATION

Hamilton Court House Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 rents receivable during the period.

Investment property

In accordance with the provisions of FRS 102 freehold investment buildings are not depreciated.

This is in contravention to the Companies Act 2006 which requires all tangible fixed assets to be depreciated. The directors are of the opinion that this departure from the Companies Act 2006 is needed to present a true and fair view.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 sheet 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 29 January 2026

1,504,050

NET BOOK VALUE

At 29 January 2026

1,504,050

At 31 January 2025

1,504,050

On a historical cost basis the property would have been included at an original cost of £1,061,407 based on available information to the directors. An appraisal of the investment property has been made by directors on a fair value basis as at 31 January 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,712

6,919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

48,036

45,659

Taxation and social security

12,415

20,613

Other creditors

416,766

422,402

477,217

488,674

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Bank loans

108,358

156,394

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

156,394

202,053

9.

RESERVES

Retained

Non-distributable

earnings

reserves

Totals

£

At 1 February 2025

557,305

352,297

909,602

Profit for the period

48,575

At 29 January 2026

605,880

352,297

958,177

The non distributable reserves represent unrealised property revaluations.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company had received loans from the directors of £396,846 (2025 - £402,118) which are included in creditors falling due within one year. This balance is interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hamilton Court House Limited for the period ended 29 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hamilton Court House Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hamilton Court House Limited and state those matters that we have agreed to state to the Board of Directors of Hamilton Court House Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hamilton Court House Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hamilton Court House Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hamilton Court House Limited. You consider that Hamilton Court House Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Hamilton Court House Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

Date: .............................................