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Registered number: 08787036
Heath Park Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08787036
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 18,390 19,225
18,390 19,225
CURRENT ASSETS
Stocks 4 863,658 350,000
Debtors 5 75,326 2,140
Cash at bank and in hand 6,032 63,510
945,016 415,650
Creditors: Amounts Falling Due Within One Year 6 (808,593 ) (279,293 )
NET CURRENT ASSETS (LIABILITIES) 136,423 136,357
TOTAL ASSETS LESS CURRENT LIABILITIES 154,813 155,582
Creditors: Amounts Falling Due After More Than One Year (29,571 ) (34,028 )
NET ASSETS 125,242 121,554
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 125,142 121,454
SHAREHOLDERS' FUNDS 125,242 121,554
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For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Simon Payne
Director
24th July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2023: 10)
10 10
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3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 December 2023 5,000 10,005 17,395 32,400
Additions - - 3,441 3,441
Revaluation (667 ) - - (667 )
As at 30 November 2024 4,333 10,005 20,836 35,174
Depreciation
As at 1 December 2023 1,250 6,007 5,918 13,175
Provided during the period 771 600 2,238 3,609
As at 30 November 2024 2,021 6,607 8,156 16,784
Net Book Value
As at 30 November 2024 2,312 3,398 12,680 18,390
As at 1 December 2023 3,750 3,998 11,477 19,225
4. Stocks
2024 2023
£ £
Stock 863,658 350,000
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,145 -
Other debtors 2,243 2,140
VAT 70,938 -
75,326 2,140
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 520,206 35,494
Bank loans and overdrafts 50,382 5,556
Other loans 20,180 22,684
Amounts owed to group undertakings 81,451 53,752
Other creditors 125,738 134,036
Taxation and social security 10,636 27,771
808,593 279,293
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
During the year the company recharged certain costs of £44,914 to Soleresponsibility Limited, a company in which the Directors are also Directors. The Company also received funds during the year for working capital purposes from Soleresponsibility Limited. The balance owed to Soleresponsibility Limited at the year end was £78,816.
9. Ultimate Controlling Party
The company was controlled throughout the year by the directors who own 100% of the issued share capital. 
10. General Information
Heath Park Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08787036 . The registered office is Heritage Exchange, South Lane, Elland, HX5 0HG.
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