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Registered number: 07414499
William Heath Estates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Daniel Wolfson & Co Ltd
34a Watling Street
Radlett
Hertfordshire
WD7 7NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07414499
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,050,000 1,050,000
1,050,000 1,050,000
CURRENT ASSETS
Cash at bank and in hand 6,119 721,832
6,119 721,832
Creditors: Amounts Falling Due Within One Year 5 (139,928 ) (851,739 )
NET CURRENT ASSETS (LIABILITIES) (133,809 ) (129,907 )
TOTAL ASSETS LESS CURRENT LIABILITIES 916,191 920,093
Creditors: Amounts Falling Due After More Than One Year 6 (559,131 ) (586,786 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (64,510 ) (64,510 )
NET ASSETS 292,550 268,797
CAPITAL AND RESERVES
Called up share capital 9 50 50
Revaluation reserve 10 152,466 152,466
Profit and Loss Account 140,034 116,281
SHAREHOLDERS' FUNDS 292,550 268,797
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 W J Turnbull
Director
03/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
William Heath Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07414499 . The registered office is Unit 1 Kingsbury Works, Kingsbury Road, London, NW9 8UP.
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in The Profit and Loss Account.
2.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 1,050,000
The investment property has been valued at the balance sheet date by the director, who believes the carrying value to be its fair value. There has been no valuation of investment property by an independent valuer.
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,572 17,060
Other creditors 118,959 820,194
Accruals and deferred income 899 900
Director's loan account 14,498 13,585
139,928 851,739
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 2-5 years 459,131 486,786
Directors loan account 100,000 100,000
559,131 586,786
There are no terms as to interest or repayment in respect of the director's loan account.
7. Secured Creditors
During July 2020, William Heath Estate Limited borrowed £507,500 from Barclays Bank UK PLC. The loan is repayable over 5 years, with interest payable at 2.10% over Bank of England base rate. At the end of the loan term, the outstanding amount due under the loan will be repayable in full as a single payment unless a further facility is made available to the company.
The bank loan is secured by fixed and floating charges over the undertakings and freehold property for William Heath Estates Limited and Casablanca Marquees Limited.
2023 2022
£ £
Bank loans and overdrafts 459,131 486,786
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 64,510 64,510
Balance at 31 March 2023 64,510 64,510
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
50 Ordinary Shares of £ 1.00 each 50 50
10. Reserves
Revaluation Reserve
£
As at 1 April 2022 152,466
As at 31 March 2023 152,466
Page 4
Page 5
11. Related Party Transactions
Included in other creditors is a balance of £118,959 (2022 - £820,194) owed to Casablanca Marquees Ltd, a company under common control, owned and controlled by the director. There are no terms as to interest or repayment.
12. Ultimate Controlling Party
Mr W Turnbull is the ultimate controlling party, by virtue of his 100% ownership of the voting share capital.
Page 5