Henpor Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10613647

Henpor Limited

Filleted Unaudited Financial Statements

28 February 2025

Henpor Limited

Statement of Financial Position

28 February 2025

	2025	2024
Note	£	£

Fixed assets

Investments	5	1,768,945	1,768,945

Current assets

Debtors	6	3,819	3,088
Cash at bank and in hand		29,999	12,021
		--------	--------
		33,818	15,109

Creditors: amounts falling due within one year	7	1,722,874	1,717,589
		------------	------------
Net current liabilities		1,689,056	1,702,480
		------------	------------
Total assets less current liabilities		79,889	66,465
		--------	--------
Net assets		79,889	66,465
		--------	--------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		79,789	66,365
		--------	--------
Shareholder funds		79,889	66,465
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Henpor Limited

Statement of Financial Position (continued)

28 February 2025

These financial statements were approved by the board of directors and authorised for issue on 3 September 2025 , and are signed on behalf of the board by:

H Manning
Director

Company registration number: 10613647

Henpor Limited

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cranfield, 77 Northumberland Road, Leamington Spa, Warwickshire, CV32 6HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental income and services rendered, stated net of discounts and of Value Added Tax.

Investments

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Investments

	Investment properties
	£
Cost
At 1 March 2024 and 28 February 2025	1,768,945
	------------
Impairment
At 1 March 2024 and 28 February 2025	–
	------------

Carrying amount
At 28 February 2025	1,768,945
	------------
At 29 February 2024	1,768,945
	------------

6. Debtors

	2025	2024
	£	£
Trade debtors	685	–
Other debtors	3,134	3,088
	-------	-------
	3,819	3,088
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	4,814	1,764
Corporation tax	3,195	960
Director loan accounts	1,714,865	1,714,865
	------------	------------
	1,722,874	1,717,589
	------------	------------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----