Helan Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01511924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		220,000		304,000

			220,000		304,000
CURRENT ASSETS
Debtors	5	387		1,237
Cash at bank and in hand		102,274		18,526

		102,661		19,763
Creditors: Amounts Falling Due Within One Year	6	(47,990 )		(32,401 )

NET CURRENT ASSETS (LIABILITIES)			54,671		(12,638 )

TOTAL ASSETS LESS CURRENT LIABILITIES			274,671		291,362

Creditors: Amounts Falling Due After More Than One Year	7		(27,364 )		(30,161 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,698 )		(30,783 )

NET ASSETS			233,609		230,418

CAPITAL AND RESERVES
Called up share capital	9		12		12
Profit and Loss Account			233,597		230,406

SHAREHOLDERS' FUNDS			233,609		230,418

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Helan Properties Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A E Nyland

Director

7 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Helan Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01511924 . The registered office is 13a Smithy Close, Widnes, Cheshire, WA8 5BT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Nil

2.4. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Helan Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 October 2024	304,000
Disposals	(84,000 )

As at 30 September 2025	220,000

Net Book Value
As at 30 September 2025	220,000

As at 1 October 2024	304,000

The directors believe the investment properties accurately reflect fair valie as at the reporting date.

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	387	1,237

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,843	2,887
Corporation tax	19,047	5,383
Accruals and deferred income	2,322	2,184
Directors' loan accounts	23,778	21,947

	47,990	32,401

Of the creditors falling due within more than one year the following amounts are secured against the asset in which they relate.

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	27,364	30,161

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	15,993		18,612

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured against the asset in which they relate.

	2025		2024
	£		£
Bank loans and overdrafts	27,363		30,161

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Helan Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	12	12

10. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

11. Related Party Transactions

The following related party transactions were undertaken during the year:

A director of the company withdrew amounts totalling £11,654 (2024: £11,205), introduced £2,715 (2024: £2,402) and was paid dividends totalling £10,500 (2024: £8,100). At the balance sheet date the company owed the director £23,502 (2024: £21,941).

A shareholder of the company withdrew amounts totalling £Nil (2024: £Nil), introduced £Nil (2024: £2,670) and was paid dividends totalling £Nil (2024: £8,100). At the balance sheet date the company is owed from the shareholder £Nil (2024: £Nil).

A director of the company withdrew amounts totalling £10,750 (2024: £11,430), introduced £520 (2024: £Nil) and was paid dividends totalling £10,500 (2024: £8,100). At the balance sheet date the company owed the director £276 (2024: £6).

Dividends were paid to the directors in respect of their shareholdings totalling £21,000 (2024: £16,200).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

12. Profit and Loss Reserve Account

The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable as follows:

	2025	2024

Distributable profit and loss reserves	117,804	37,610
Non-distributable profit and loss reserves	115,793	192,796

	233,597	230,406

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