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Company Registration No. SC601413 (Scotland)
Heron Wood Holdings Limited Unaudited accounts for the year ended 31 July 2024
Heron Wood Holdings Limited Unaudited accounts Contents
Page
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Heron Wood Holdings Limited Company Information for the year ended 31 July 2024
Directors
Mrs J M Huxter Ms E Huxter Mr R J A Huxter
Company Number
SC601413 (Scotland)
Registered Office
16 Alva Street Edinburgh EH2 4QG Scotland
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Heron Wood Holdings Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
586,555 
514,763 
Current assets
Debtors
84 
84 
Cash at bank and in hand
9,568 
16,154 
9,652 
16,238 
Creditors: amounts falling due within one year
(8,649)
(9,077)
Net current assets
1,003 
7,161 
Total assets less current liabilities
587,558 
521,924 
Creditors: amounts falling due after more than one year
(185,680)
(185,680)
Provisions for liabilities
Deferred tax
(19,643)
(2,511)
Net assets
382,235 
333,733 
Capital and reserves
Called up share capital
300,000 
300,000 
Profit and loss account
82,235 
33,733 
Shareholders' funds
382,235 
333,733 
For the year ending 31 July 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by
Mr R J A Huxter Director Company Registration No. SC601413
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Heron Wood Holdings Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Heron Wood Holdings Limited is a private company, limited by shares, registered in Scotland, registration number SC601413. The registered office is 16 Alva Street, Edinburgh, EH2 4QG, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investments
Other investments 
£ 
Valuation at 1 August 2023
514,763 
Additions
167,016 
Fair value adjustments
70,225 
Disposals
(165,449)
Valuation at 31 July 2024
586,555 
The fixed asset investments are listed. They are shown at fair value. The book cost of the investments at 31 July 2024 was £503,541 (2023: £501,676).
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
84 
84 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
4,444 
4,444 
Accruals
4,205 
4,633 
8,649 
9,077 
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Heron Wood Holdings Limited Notes to the Accounts for the year ended 31 July 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
185,680 
185,680 
The long-term creditor of £185,680 (2023: £185,680) comprises the loan note instrument dated 27 April 2020 with Ms E Huxter. The loan is unsecured and has a number of conditions.
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary A shares of £1 each
100 
100 
299,900 Ordinary B shares of £1 each
299,900 
299,900 
300,000 
300,000 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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