REGISTERED NUMBER: 03047694 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HEMSBY BELLE AIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms D M Bull

Mr R Grant

Mr I N Smith

REGISTERED OFFICE:

23 St Leonards Road

Bexhill-on-Sea

East Sussex

TN40 1HH

REGISTERED NUMBER:

03047694 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mark Finch FCA FCCA BFP

AUDITORS:

Galloways Accounting (Audit) Limited

Statutory Auditors

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

5

998,881

1,043,970

CURRENT ASSETS

Stocks

35,670

128,654

Debtors

6

2,846,913

2,246,472

Cash at bank and in hand

66,722

50,856

2,949,305

2,425,982

CREDITORS

Amounts falling due within one year

7

(658,898

)

(614,022

)

NET CURRENT ASSETS

2,290,407

1,811,960

TOTAL ASSETS LESS CURRENT LIABILITIES

3,289,288

2,855,930

PROVISIONS FOR LIABILITIES

(18,454

)

(22,512

)

NET ASSETS

3,270,834

2,833,418

CAPITAL AND RESERVES

Called up share capital

315

315

Retained earnings

3,270,519

2,833,103

3,270,834

2,833,418

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:

Ms D M Bull - Director

1.	STATUTORY INFORMATION

Hemsby Belle Aire 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.

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.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 22 ) .

4.	AUDITORS' REMUNERATION

2026

2025

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

7,500

9,500

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

1,389,938

380,233

1,770,171

Additions

-

5,120

5,120

At 31 January 2026

1,389,938

385,353

1,775,291

DEPRECIATION

At 1 February 2025

468,962

257,239

726,201

Charge for year

27,805

22,404

50,209

At 31 January 2026

496,767

279,643

776,410

NET BOOK VALUE

At 31 January 2026

893,171

105,710

998,881

At 31 January 2025

920,976

122,994

1,043,970

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

285,496

285,597

Amounts owed by group undertakings

2,342,139

1,760,017

Other debtors

219,278

200,858

2,846,913

2,246,472

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

59,538

72,737

Amounts owed to group undertakings

48,747

55,712

Taxation and social security

86,581

84,993

Other creditors

464,032

400,580

658,898

614,022

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

9,528

15,059

Between one and five years

24,272

13,080

33,800

28,139

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Finch FCA FCCA BFP (Senior Statutory Auditor)

for and on behalf of Galloways Accounting (Audit) Limited

10.	PARENT COMPANY

The parent company is Hop Farm Real Estate Ltd with a registered office of 23 St Leonards Road, Bexhill on Sea, East Sussex, TN40 1HH.