REGISTERED NUMBER: 01343774 (England and Wales)

Campden Hill Ltd

Unaudited Financial Statements

for the Year Ended 31st October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I B S Kathuria

Ms F A Mahon

G R Spiller

D Salaman

SECRETARY:

D Salaman

REGISTERED OFFICE:

27 Emperor's Gate

London

SW7 4HS

REGISTERED NUMBER:

01343774 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Tangible assets

4

13,719

13,577

Investment property

5

4,319,000

3,871,000

4,332,719

3,884,577

CURRENT ASSETS

Debtors

6

2,882,782

2,956,464

Cash and cash equivalents

1,084,448

1,084,404

3,967,230

4,040,868

CREDITORS

Amounts falling due within one year

7

1,210,533

1,241,700

NET CURRENT ASSETS

2,756,697

2,799,168

TOTAL ASSETS LESS CURRENT LIABILITIES

7,089,416

6,683,745

CREDITORS

Amounts falling due after more than one year

8

(2,595,136

)

(2,502,113

)

PROVISIONS FOR LIABILITIES

11

(190,496

)

(85,160

)

NET ASSETS

4,303,784

4,096,472

CAPITAL AND RESERVES

Called up share capital

1,111

1,111

Share premium

12

17,889

17,889

Fair value reserve

12

581,295

245,295

Retained earnings

12

3,703,489

3,832,177

4,303,784

4,096,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2026 and were signed on its behalf by:

D Salaman - Director

1.	STATUTORY INFORMATION

Campden Hill Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Jointly controlled assets

The company recognises its contractual share of the jointly controlled assets, together with its share of the related income and expenditure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st November 2024

83,265

Additions

3,722

At 31st October 2025

86,987

DEPRECIATION

At 1st November 2024

69,688

Charge for year

3,580

At 31st October 2025

73,268

NET BOOK VALUE

At 31st October 2025

13,719

At 31st October 2024

13,577

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

3,871,000

Revaluations

448,000

At 31st October 2025

4,319,000

NET BOOK VALUE

At 31st October 2025

4,319,000

At 31st October 2024

3,871,000

Fair value at 31st October 2025 is represented by:

£

Valuation in 2017

388,799

Valuation in 2020

(160,829

)

Valuation in 2021

280,877

Valuation in 2022

(28,258

)

Valuation in 2023

(153,527

)

Valuation in 2025

448,000

Cost

3,543,938

4,319,000

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

2025

2024

as

restated

£

£

Cost

3,543,938

3,548,052

Investment property was valued on an open market basis on 31st October 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Amounts owed by joint ventures

158,864

38,579

Other debtors

2,601,908

2,790,666

Prepaid expenses

122,010

127,219

2,882,782

2,956,464

Within other debtors are balances of £2,563,938 (2024: £2,599,938) due from related party companies (see note 15 for further details).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Trade creditors

19,240

17,013

Tax

-

34,933

Social security and other taxes

22,585

-

VAT

46,675

22,606

Other creditors

1,044,748

1,045,497

Directors' current accounts

54,442

92,051

Accrued expenses

22,843

29,600

1,210,533

1,241,700

Within other creditors is a balance of £1,025,764 (2024: £1,025,764) due to a related party company (see note 15 for further details).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Bank loans - 2-5 years

2,595,136

-

Bank loans more 5 yr by instal

-

2,502,113

2,595,136

2,502,113

2025

2024

as

restated

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,502,113

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

as

restated

£

£

Within one year

15,741

17,174

Between one and five years

-

15,741

15,741

32,915

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as

restated

£

£

Bank loans

2,595,136

2,502,113

Bank loans are secured by a floating charge in favour of Bank of Singapore over specified investment properties held by the company.

11.	PROVISIONS FOR LIABILITIES

2025

2024

as

restated

£

£

Deferred tax

190,496

85,160

Deferred

tax

£

Balance at 1st November 2024

As previously reported

289,635

Prior year adjustment

(204,475

)

As restated

85,160

Charge to Income Statement during year

105,336

Balance at 31st October 2025

190,496

Movement in deferred taxation liabilities / (assets) is made up as follows:

2025

2024

£

£

Revaluation of investment property

193,766

81,766

Accelerated capital allowances

3,429

3,394

Taxable losses

(6,699

)

-

Deferred tax liability

190,496

85,160

12.

RESERVES

Fair

Retained

Share

value

earnings

premium

reserve

Totals

£

£

£

£

At 1st November 2024

3,832,177

17,889

245,295

4,095,361

Profit for the year

207,312

207,312

Revaluation of investment property

(448,000

)

-

448,000

-

Deferred tax charge on revaluation of investment property

112,000

-

(112,000

)

-

At 31st October 2025

3,703,489

17,889

581,295

4,302,673

13.	RELATED PARTY DISCLOSURES

Other creditors

Within other creditors is a balance of £1,025,764 (2024: £1,025,764) due to a related party company. The company is related through common ownership and control.

No transactions occurred during the year in respect of this balance.

The balance is unsecured, interest-free and has no formal repayment terms. It is expected to be settled in cash. No guarantees have been given or received.

Other debtors

Within other debtors are balances of £2,563,938 (2024: £2,599,938) due from related party companies. The companies are related through common ownership and control.

During the year, repayments totalling £36,000 were made from the related party companies.

The balances are unsecured, interest-free and have no formal repayment terms. They are expected to be settled in cash. No guarantees have been given or received.

14.	POST BALANCE SHEET EVENTS

After the reporting date the company sold an investment property, resulting in sale proceeds of £400,000.