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REGISTERED NUMBER: 01325842 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024

FOR

HERON TOOLS AND HARDWARE LIMITED

HERON TOOLS AND HARDWARE LIMITED (REGISTERED NUMBER: 01325842)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HERON TOOLS AND HARDWARE LIMITED

COMPANY INFORMATION
for the year ended 30th April 2024







DIRECTOR: G G Gladden





REGISTERED OFFICE: Priestley House
Priestley Gardens
Chadwell Heath
Romford
Essex
RM6 4SN





REGISTERED NUMBER: 01325842 (England and Wales)





ACCOUNTANTS: Chegwidden & Co
Chartered Accountants
Priestley House
Priestley Gardens
Chadwell Heath
Essex, RM6 4SN

HERON TOOLS AND HARDWARE LIMITED (REGISTERED NUMBER: 01325842)

BALANCE SHEET
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 650,000 650,000

CURRENT ASSETS
Debtors 5 14,678 7,433
Cash at bank 24,170 25,241
38,848 32,674
CREDITORS
Amounts falling due within one year 6 9,160 10,689
NET CURRENT ASSETS 29,688 21,985
TOTAL ASSETS LESS CURRENT
LIABILITIES

679,688

671,985

PROVISIONS FOR LIABILITIES 110,000 110,000
NET ASSETS 569,688 561,985

CAPITAL AND RESERVES
Called up share capital 8,000 8,000
Fair value reserve 7 548,024 548,024
Capital redemption reserve 7 5,900 5,900
Retained earnings 7 7,764 61
569,688 561,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HERON TOOLS AND HARDWARE LIMITED (REGISTERED NUMBER: 01325842)

BALANCE SHEET - continued
30th April 2024


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 director and authorised for issue on 23rd January 2025 and were signed by:





G G Gladden - Director


HERON TOOLS AND HARDWARE LIMITED (REGISTERED NUMBER: 01325842)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30th April 2024

1. STATUTORY INFORMATION

Heron Tools And Hardware 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.

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 and represents rental income receivable by the company during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided

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 NIL (2023 - NIL).

HERON TOOLS AND HARDWARE LIMITED (REGISTERED NUMBER: 01325842)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30th April 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 1st May 2023
and 30th April 2024 650,000
NET BOOK VALUE
At 30th April 2024 650,000
At 30th April 2023 650,000

Cost or valuation at 30th April 2024 is represented by:

Land and
buildings
£   
Valuation in 2022 135,000
Valuation in 2023 455,000
Cost 60,000
650,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 14,678 7,433

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 3,442 4,511
Other creditors 5,718 6,178
9,160 10,689

7. RESERVES
Fair Capital
Retained value redemption
earnings reserve reserve Totals
£    £    £    £   

At 1st May 2023 61 548,024 5,900 553,985
Profit for the year 7,703 7,703
At 30th April 2024 7,764 548,024 5,900 561,688