Registered number
12190556
Heron Development Holdings Limited
Unaudited Filleted Accounts
30 September 2024
Heron Development Holdings Limited
Registered number: 12190556
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 101 101
Current assets
Debtors 4 2,918,222 1,974,514
Cash at bank and in hand 66,651 281,432
2,984,873 2,255,946
Creditors: amounts falling due within one year 5 (2,788,107) (2,188,031)
Net current assets 196,766 67,915
Net assets 196,867 68,016
Capital and reserves
Called up share capital 100 100
Profit and loss account 196,767 67,916
Shareholder's funds 196,867 68,016
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Joseph Jenkins
Director
Approved by the board on 9 May 2025
Heron Development Holdings Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 October 2023 101
At 30 September 2024 101
Heron Development Holdings Limited holds shares in the following companies:
Subsidiary undertakings Country of registration or Incorporation Class of shares Shares held %
Cayley Developments Limited UK Ordinary 100
Hale Dev Co Ltd UK Ordinary 33.33
4 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 2,918,222 1,974,514
5 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 2,788,107 2,188,031
6 Related party transactions
At 30 September 2024, Heron Development Holdings Limited owed £2,786,456 (2023:£2,186,456) to J Jenkins, 100% shareholder and director.
7 Controlling party
Heron Development Holdings Limited is owned 100% by J Jenkins.
8 Other information
Heron Development Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Hinksey Court
Church Way
Oxford
Oxfordshire
OX2 9SX
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