2023-12-012024-11-302024-11-30false09097711IAIN HENDERSON DESIGNS LIMITED2025-07-10falseiso4217:GBPxbrli:pure090977112023-11-30090977112024-11-30090977112023-12-012024-11-30090977112022-11-30090977112023-11-30090977112022-12-012023-11-3009097711bus:SmallEntities2023-12-012024-11-3009097711bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3009097711bus:AbridgedAccounts2023-12-012024-11-3009097711bus:PrivateLimitedCompanyLtd2023-12-012024-11-3009097711core:WithinOneYear2024-11-3009097711core:AfterOneYear2024-11-3009097711core:WithinOneYear2023-11-3009097711core:AfterOneYear2023-11-3009097711core:ShareCapital2024-11-3009097711core:SharePremium2024-11-3009097711core:RevaluationReserve2024-11-3009097711core:OtherReservesSubtotal2024-11-3009097711core:RetainedEarningsAccumulatedLosses2024-11-3009097711core:ShareCapital2023-11-3009097711core:SharePremium2023-11-3009097711core:RevaluationReserve2023-11-3009097711core:OtherReservesSubtotal2023-11-3009097711core:RetainedEarningsAccumulatedLosses2023-11-3009097711core:LandBuildings2024-11-3009097711core:PlantMachinery2024-11-3009097711core:Vehicles2024-11-3009097711core:FurnitureFittings2024-11-3009097711core:OfficeEquipment2024-11-3009097711core:NetGoodwill2024-11-3009097711core:IntangibleAssetsOtherThanGoodwill2024-11-3009097711core:ListedExchangeTraded2024-11-3009097711core:UnlistedNon-exchangeTraded2024-11-3009097711core:LandBuildings2023-11-3009097711core:PlantMachinery2023-11-3009097711core:Vehicles2023-11-3009097711core:FurnitureFittings2023-11-3009097711core:OfficeEquipment2023-11-3009097711core:NetGoodwill2023-11-3009097711core:IntangibleAssetsOtherThanGoodwill2023-11-3009097711core:ListedExchangeTraded2023-11-3009097711core:UnlistedNon-exchangeTraded2023-11-3009097711core:LandBuildings2023-12-012024-11-3009097711core:PlantMachinery2023-12-012024-11-3009097711core:Vehicles2023-12-012024-11-3009097711core:FurnitureFittings2023-12-012024-11-3009097711core:OfficeEquipment2023-12-012024-11-3009097711core:NetGoodwill2023-12-012024-11-3009097711core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3009097711core:ListedExchangeTraded2023-12-012024-11-3009097711core:UnlistedNon-exchangeTraded2023-12-012024-11-3009097711core:MoreThanFiveYears2023-12-012024-11-3009097711core:Non-currentFinancialInstruments2024-11-3009097711core:Non-currentFinancialInstruments2023-11-3009097711dpl:CostSales2023-12-012024-11-3009097711dpl:DistributionCosts2023-12-012024-11-3009097711core:LandBuildings2023-12-012024-11-3009097711core:PlantMachinery2023-12-012024-11-3009097711core:Vehicles2023-12-012024-11-3009097711core:FurnitureFittings2023-12-012024-11-3009097711core:OfficeEquipment2023-12-012024-11-3009097711dpl:AdministrativeExpenses2023-12-012024-11-3009097711core:NetGoodwill2023-12-012024-11-3009097711core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3009097711dpl:GroupUndertakings2023-12-012024-11-3009097711dpl:ParticipatingInterests2023-12-012024-11-3009097711dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3009097711core:ListedExchangeTraded2023-12-012024-11-3009097711dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3009097711core:UnlistedNon-exchangeTraded2023-12-012024-11-3009097711dpl:CostSales2022-12-012023-11-3009097711dpl:DistributionCosts2022-12-012023-11-3009097711core:LandBuildings2022-12-012023-11-3009097711core:PlantMachinery2022-12-012023-11-3009097711core:Vehicles2022-12-012023-11-3009097711core:FurnitureFittings2022-12-012023-11-3009097711core:OfficeEquipment2022-12-012023-11-3009097711dpl:AdministrativeExpenses2022-12-012023-11-3009097711core:NetGoodwill2022-12-012023-11-3009097711core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009097711dpl:GroupUndertakings2022-12-012023-11-3009097711dpl:ParticipatingInterests2022-12-012023-11-3009097711dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3009097711core:ListedExchangeTraded2022-12-012023-11-3009097711dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3009097711core:UnlistedNon-exchangeTraded2022-12-012023-11-3009097711core:NetGoodwill2024-11-3009097711core:IntangibleAssetsOtherThanGoodwill2024-11-3009097711core:LandBuildings2024-11-3009097711core:PlantMachinery2024-11-3009097711core:Vehicles2024-11-3009097711core:FurnitureFittings2024-11-3009097711core:OfficeEquipment2024-11-3009097711core:AfterOneYear2024-11-3009097711core:WithinOneYear2024-11-3009097711core:ListedExchangeTraded2024-11-3009097711core:UnlistedNon-exchangeTraded2024-11-3009097711core:ShareCapital2024-11-3009097711core:SharePremium2024-11-3009097711core:RevaluationReserve2024-11-3009097711core:OtherReservesSubtotal2024-11-3009097711core:RetainedEarningsAccumulatedLosses2024-11-3009097711core:NetGoodwill2023-11-3009097711core:IntangibleAssetsOtherThanGoodwill2023-11-3009097711core:LandBuildings2023-11-3009097711core:PlantMachinery2023-11-3009097711core:Vehicles2023-11-3009097711core:FurnitureFittings2023-11-3009097711core:OfficeEquipment2023-11-3009097711core:AfterOneYear2023-11-3009097711core:WithinOneYear2023-11-3009097711core:ListedExchangeTraded2023-11-3009097711core:UnlistedNon-exchangeTraded2023-11-3009097711core:ShareCapital2023-11-3009097711core:SharePremium2023-11-3009097711core:RevaluationReserve2023-11-3009097711core:OtherReservesSubtotal2023-11-3009097711core:RetainedEarningsAccumulatedLosses2023-11-3009097711core:NetGoodwill2022-11-3009097711core:IntangibleAssetsOtherThanGoodwill2022-11-3009097711core:LandBuildings2022-11-3009097711core:PlantMachinery2022-11-3009097711core:Vehicles2022-11-3009097711core:FurnitureFittings2022-11-3009097711core:OfficeEquipment2022-11-3009097711core:AfterOneYear2022-11-3009097711core:WithinOneYear2022-11-3009097711core:ListedExchangeTraded2022-11-3009097711core:UnlistedNon-exchangeTraded2022-11-3009097711core:ShareCapital2022-11-3009097711core:SharePremium2022-11-3009097711core:RevaluationReserve2022-11-3009097711core:OtherReservesSubtotal2022-11-3009097711core:RetainedEarningsAccumulatedLosses2022-11-3009097711core:AfterOneYear2023-12-012024-11-3009097711core:WithinOneYear2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3009097711core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3009097711core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3009097711core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3009097711core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3009097711core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3009097711bus:Director12023-12-012024-11-3009097711bus:Director22023-12-012024-11-30090977111bus:Director12023-11-30090977111bus:Director12023-12-012024-11-30090977111bus:Director12024-11-30090977112bus:Director22023-11-30090977112bus:Director22023-12-012024-11-30090977112bus:Director22024-11-30090977112023-11-30090977112023-12-012024-11-30090977112024-11-30

IAIN HENDERSON DESIGNS LIMITED

Registered Number
09097711
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

IAIN HENDERSON DESIGNS LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

HENDERSON, Iain Joseph
HENDERSON, Joanna Louise

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

09097711 (England and Wales)
IAIN HENDERSON DESIGNS LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,2172,616
1,2172,616
Current assets
Stocks7,6007,600
Debtors544,79337,193
Cash at bank and on hand116,078108,746
168,471153,539
Creditors amounts falling due within one year6(84,316)(74,485)
Net current assets (liabilities)84,15579,054
Total assets less current liabilities85,37281,670
Creditors amounts falling due after one year(25,456)(31,012)
Provisions for liabilities(231)(497)
Net assets59,68550,161
Capital and reserves
Called up share capital44
Profit and loss account59,68150,157
Shareholders' funds59,68550,161
The financial statements were approved and authorised for issue by the Board of Directors on 10 July 2025, and are signed on its behalf by:
HENDERSON, Iain Joseph
Director
Registered Company No. 09097711
IAIN HENDERSON DESIGNS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of the acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised a the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful like, which shall not exceed ten years if a reliable estimate of the useful life cannot be made. Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value over their useful life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings4
Office Equipment3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 December 2311,000
At 30 November 2411,000
Amortisation and impairment
At 01 December 2311,000
At 30 November 2411,000
Net book value
At 30 November 24-
At 30 November 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2360,778
At 30 November 2460,778
Depreciation and impairment
At 01 December 2358,162
Charge for year1,399
At 30 November 2459,561
Net book value
At 30 November 241,217
At 30 November 232,616
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,83114,538
Other debtors35,87522,311
Prepayments and accrued income87344
Total44,79337,193
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,16027,080
Bank borrowings and overdrafts5,5565,556
Taxation and social security28,83729,455
Other creditors27,31411,945
Accrued liabilities and deferred income449449
Total84,31674,485
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.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HENDERSON, Iain Joseph21,51180,01165,80635,716
HENDERSON, Joanna Louise(11,718)4,82820,173(27,063)
9,79384,83985,9798,653