REGISTERED NUMBER: 01145630 (England and Wales)

Financial Statements

for the Year Ended 30th June 2025

for

HUMPHREY & STRETTON (PROPERTIES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Humphrey

D W Humphrey

B K J Humphrey

S D C Humphrey

SECRETARY:

S D C Humphrey

REGISTERED OFFICE:

Pindar Road Industrial Estate

Pindar Road

Hoddesdon

Hertfordshire

EN11 0EU

REGISTERED NUMBER:

01145630 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

INSURERS:

Allianz Insurance Plc

57 Ladymead

Guildford

Surrey

GU1 1DB

FIXED ASSETS

Tangible assets

4

1,542

1,810

Investment property

5

3,576,000

3,576,000

3,577,542

3,577,810

CURRENT ASSETS

Debtors

6

109,654

626,305

Cash at bank

740,382

726,375

850,036

1,352,680

CREDITORS

Amounts falling due within one year

7

167,412

690,682

NET CURRENT ASSETS

682,624

661,998

TOTAL ASSETS LESS CURRENT LIABILITIES

4,260,166

4,239,808

PROVISIONS FOR LIABILITIES

237,060

237,127

NET ASSETS

4,023,106

4,002,681

CAPITAL AND RESERVES

Called up share capital

8

15,000

15,000

Retained earnings

4,008,106

3,987,681

SHAREHOLDERS' FUNDS

4,023,106

4,002,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 21st November 2025 and were signed on its behalf by:

S D C Humphrey - Director

1.	STATUTORY INFORMATION

HUMPHREY & STRETTON (PROPERTIES) 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 amounts receivable from lease agreements and amounts invoiced in respect of services and property management fees, excluding value added tax .

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

-

15% 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.

No depreciation is provided on investment properties.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st July 2024

and 30th June 2025

229,372

DEPRECIATION

At 1st July 2024

227,562

Charge for year

268

At 30th June 2025

227,830

NET BOOK VALUE

At 30th June 2025

1,542

At 30th June 2024

1,810

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2024

and 30th June 2025

3,576,000

NET BOOK VALUE

At 30th June 2025

3,576,000

At 30th June 2024

3,576,000

Fair value at 30th June 2025 is represented by:

£

Valuation in 2017

1,934,365

Valuation in 2018

115,050

Valuation in 2019

64,000

Cost

1,462,585

3,576,000

If the investment properties had not been revalued they would have been included at the following historical cost:

30/6/25

30/6/24

£

£

Cost

1,462,585

1,462,585

The investment properties were valued on an open market basis on 30th June 2019 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

9,197

37,051

Amounts owed by participating interests

100,000

589,254

Prepayments

457

-

109,654

626,305

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade creditors

2,786

2,472

Amounts owed to participating interests

633

470,809

Tax

46,876

40,465

VAT

4,377

7,490

Other creditors

53,810

52,867

Directors' current accounts

12,393

70,468

Accruals and deferred income

46,537

46,111

167,412

690,682

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/25

30/6/24

value:

£

£

15,000

Ordinary

£1

15,000

15,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D W Humphrey.