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REGISTERED NUMBER: 03709280 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

HESTON SERVICES LIMITED

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

HESTON SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2024

| DIRECTOR: | C S Lamb

| SECRETARY: | E A Lamb

| REGISTERED OFFICE: | 3 Blacklands Crescent

| Forest Row

| East Sussex

| RH18 5NN

| REGISTERED NUMBER: | 03709280 (England and Wales)

| ACCOUNTANTS: | Charles Lamb

| Chartered Accountants

| 3 Blacklands Crescent

| Forest Row

| East Sussex

| RH18 5NN

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2024

| 2024 | 2023 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 79 |  | 118 |  |

Investment property | 5 | 635,683 |  | 639,641 |  |

635,762 |  | 639,759 |  |

CURRENT ASSETS

Debtors | 6 | 829 |  | 564 |  |

Cash at bank | 1,171 |  | 1,379 |  |

2,000 |  | 1,943 |  |

CREDITORS

Amounts falling due within one year | 7 | 88,592 |  | 84,075 |  |

NET CURRENT LIABILITIES | (86,592 | ) | (82,132 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 549,170 |  | 557,627 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (170,375 | ) | (170,381 | ) |

PROVISIONS FOR LIABILITIES | (30,418 | ) | (30,098 | ) |

NET ASSETS | 348,377 |  | 357,148 |  |

CAPITAL AND RESERVES

Called up share capital | 80,000 |  | 80,000 |  |

Retained earnings | 268,377 |  | 277,148 |  |

SHAREHOLDERS' FUNDS | 348,377 |  | 357,148 |  |

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

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

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

STATEMENT OF FINANCIAL POSITION - continued

31 AUGUST 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 24 May 2025 and were signed by:

C S Lamb - Director

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

1. | STATUTORY INFORMATION

| Heston Services 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2023 - 1 ) .

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 September 2023

| and 31 August 2024 | 12,729 |  |

| DEPRECIATION

| At 1 September 2023 | 12,611 |  |

| Charge for year | 39 |  |

| At 31 August 2024 | 12,650 |  |

| NET BOOK VALUE

| At 31 August 2024 | 79 |  |

| At 31 August 2023 | 118 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2023 | 639,641 |  |

| Revaluations | (3,958 | ) |

| At 31 August 2024 | 635,683 |  |

| NET BOOK VALUE

| At 31 August 2024 | 635,683 |  |

| At 31 August 2023 | 639,641 |  |

| Fair value at 31 August 2024 is represented by:

£ |

| Valuation in 2015 | 49,875 |  |

| Valuation in 2016 | 60,419 |  |

| Valuation in 2017 | 59,081 |  |

| Valuation in 2018 | (5,125 | ) |

| Valuation in 2019 | (2,820 | ) |

| Valuation in 2020 | 55,485 |  |

| Valuation in 2021 | (13,487 | ) |

| Valuation in 2022 | 83,144 |  |

| Valuation in 2023 | 6,294 |  |

| Valuation in 2024 | (3,958 | ) |

| Cost | 346,775 |  |

635,683 |  |

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2024

5. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the following historical cost:

2024 | 2023 |

£ | £ |

| Cost | 346,775 |  | 346,775 |  |

| Investment property was valued on an open market basis basis on 31 August 2024 by the director .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 135 |  | 335 |  |

| Other debtors | 694 |  | 229 |  |

829 |  | 564 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Taxation and social security | 5,829 |  | 5,592 |  |

| Other creditors | 82,763 |  | 78,483 |  |

88,592 |  | 84,075 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other creditors | 170,375 |  | 170,381 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 170,375 |  | 170,381 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Other loans | 170,375 |  | 170,381 |  |

| The mortgage is secured by a fixed charge over one of the company's investment properties and by a guarantee given by C S Lamb, the director.

HESTON SERVICES LIMITED (REGISTERED NUMBER: 03709280)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2024

10. | RELATED PARTY DISCLOSURES

| Included in other creditors is an amount due to Charles Lamb Professional Services Limited of £80,329, which is unsecured, interest free and repayable on demand. This company is owned by C S Lamb, the director.

| Included in other creditors is an amount of £123 due to E A Lamb, the director's wife, which is unsecured and repayable on demand. Interest at 2.25% is charged on all amounts due to the company, but the loan is otherwise interest free.