Registered number
15442799
Heathfield Farm Investments Limited
Filleted Accounts
31 January 2025
Heathfield Farm Investments Limited
Registered number: 15442799
Balance Sheet
as at 31 January 2025
Notes 2025
£
Fixed assets
Tangible assets 3 421,955
Creditors: amounts falling due within one year 4 (414,253)
Net current liabilities (414,253)
Net assets 7,702
Capital and reserves
Called up share capital 100
Profit and loss account 7,602
Shareholders' funds 7,702
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S A Penfold
Director
Approved by the board on 28 February 2025
Heathfield Farm Investments Limited
Notes to the Accounts
for the period from 25 January 2024 to 31 January 2025
1 Accounting policies
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings nil
Fixtures and fittings over 4 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Land and buildings Fixtures & fittings Total
£ £ £
Cost
Additions 419,160 3,728 422,888
At 31 January 2025 419,160 3,728 422,888
Depreciation
Charge for the period - 933 933
At 31 January 2025 - 933 933
Net book value
At 31 January 2025 419,160 2,795 421,955
4 Creditors: amounts falling due within one year 2025
£
Directors Loan 412,105
Taxation and social security costs 1,128
Other creditors 1,020
414,253
5 Controlling party
The company is controlled by the director.
6 Other information
Heathfield Farm Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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