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REGISTERED NUMBER: 02252295 (England and Wales)















ANGUS HERON LTD.

Unaudited Financial Statements

for the Year Ended 31 May 2024






ANGUS HERON LTD. (Registered number: 02252295)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANGUS HERON LTD.

Company Information
for the Year Ended 31 May 2024







DIRECTOR: A Heron





REGISTERED OFFICE: 8a Hillside Works
Whitehall Road
Cleckheaton
West Yorkshire
BD19 4DN





REGISTERED NUMBER: 02252295 (England and Wales)





ACCOUNTANTS: Maclean & Company
1 Park View Court
St Paul's Road
Shipley
West Yorkshire
BD18 3DZ

ANGUS HERON LTD. (Registered number: 02252295)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 753,507 707,899

CURRENT ASSETS
Stocks 32,500 45,000
Debtors 5 939,413 1,075,389
Cash at bank and in hand 295,433 35,806
1,267,346 1,156,195
CREDITORS
Amounts falling due within one year 6 434,447 486,714
NET CURRENT ASSETS 832,899 669,481
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,586,406

1,377,380

CREDITORS
Amounts falling due after more than one
year

7

15,000

31,757
NET ASSETS 1,571,406 1,345,623

CAPITAL AND RESERVES
Called up share capital 500,000 500,000
Retained earnings 1,071,406 845,623
SHAREHOLDERS' FUNDS 1,571,406 1,345,623

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

ANGUS HERON LTD. (Registered number: 02252295)

Balance Sheet - continued
31 May 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 25 February 2025 and were signed by:





A Heron - Director


ANGUS HERON LTD. (Registered number: 02252295)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

ANGUS HERON LTD. 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.

Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ANGUS HERON LTD. (Registered number: 02252295)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 25 ) .

4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 83,689 1,168,478 2,968,241 12,429 4,232,837
Additions - 169,237 38,680 889 208,806
At 31 May 2024 83,689 1,337,715 3,006,921 13,318 4,441,643
DEPRECIATION
At 1 June 2023 83,689 664,255 2,770,349 6,645 3,524,938
Charge for year - 101,019 59,143 3,036 163,198
At 31 May 2024 83,689 765,274 2,829,492 9,681 3,688,136
NET BOOK VALUE
At 31 May 2024 - 572,441 177,429 3,637 753,507
At 31 May 2023 - 504,223 197,892 5,784 707,899

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 939,413 969,593
Other debtors - 105,796
939,413 1,075,389

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 117,520 178,240
Amounts owed to group undertakings 115,855 81,661
Taxation 50,229 58,930
Other creditors 150,843 167,883
434,447 486,714

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 15,000 31,757

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,000 31,757

ANGUS HERON LTD. (Registered number: 02252295)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. RELATED PARTY DISCLOSURES

A Heron is the director and 100% shareholder of Macmae Holdings Limited, which is the 100% shareholder of Angus Heron Ltd and Wrawby Services Limited.
The company bought and sold services throughout the year, on normal commercial terms, with Wrawby Services Limited, and at 31 May 2024, Angus Heron Ltd owed £35,854.57 to Wrawby Services Limited (2023: £21,661).
Macmae Holdings Limited transferred loans of £20,000 during the year, the loans are interest free and repayable on demand. The balance at 31 May 2024 was £80,000 (2023: £60,000).