Henty Capital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08077547

Henty Capital Limited

Filleted Unaudited Abridged Financial Statements

31 December 2024

Henty Capital Limited

Abridged Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	5	11,226,367	11,229,741
Investments	6	1,998,720	4,691,199
		-------------	-------------
		13,225,087	15,920,940

Current assets

Stocks	3,388,541	3,012,641
Debtors	204,192	39,801
Cash at bank and in hand	3,090,244	3,959,032
	------------	------------
	6,682,977	7,011,474

Creditors: amounts falling due within one year	13,321,083		16,789,403
	-------------		-------------
Net current liabilities		6,638,106	9,777,929
		-------------	-------------
Total assets less current liabilities		6,586,981	6,143,011

Provisions

Taxation including deferred tax	170,435	213,484
	------------	------------
Net assets	6,416,546	5,929,527
	------------	------------

Capital and reserves

Called up share capital	821,100	821,100
Investment property revaluation reserve	415,342	415,342
Listed investments revaluation reserve	95,962	225,112
Profit and loss account	5,084,142	4,467,973
	------------	------------
Shareholders funds	6,416,546	5,929,527
	------------	------------

These abridged 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 abridged statement of comprehensive income has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Henty Capital Limited

Abridged Statement of Financial Position (continued)

31 December 2024

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

Mr P Henty	Mrs D Henty
Director	Director

Company registration number: 08077547

Henty Capital Limited

Notes to the Abridged Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Laxton House, 16 Goughs Lane, Knutsford, Cheshire, WA16 8QL, England.

2. Statement of compliance

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

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover represents investment income and net gains/(losses) comprising gross rental income from investment properties and interest earned on bank deposits, both on a strict accruals basis, along with interest and dividends received on holdings of UK and foreign securities, unit trusts and bonds and all realised gains and losses on disposals of such holdings. Investments in traded UK and foreign securities, unit trusts and bonds are carried in the statement of financial position at their open market values and the fair value adjustment, representing the unrealised gain on loss on revaluation, is credited or charged in the statement of comprehensive income separately from the total for investment income and net realised gains/(losses). Turnover also includes the consideration received for the sale of residential development properties. Such turnover is recognised strictly on the date of legal completion of the sale of each property.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	25% reducing balance

Investment property

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. Investment property revaluation surpluses are transferred to a non-distributable revaluation reserve net of any associated tax provisions.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Listed investment revaluation surpluses are transferred to a non-distributable revaluation reserve net of any associated tax provisions.

Stocks

Stock of development properties is valued at the lower of cost and net realisable value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).

5. Tangible assets

	£
Cost
At 1 January 2024 and 31 December 2024	11,261,745
	-------------
Depreciation
At 1 January 2024	32,004
Charge for the year	3,374
	-------------
At 31 December 2024	35,378
	-------------
Carrying amount
At 31 December 2024	11,226,367
	-------------
At 31 December 2023	11,229,741
	-------------

Included within the above is investment property as follows:

	£
	-------------
At 1 January 2024 and 31 December 2024	11,216,245
	-------------

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	£
At 31 December 2024
Aggregate cost	10,662,455
Aggregate depreciation	–
	-------------
Carrying value	10,662,455
	-------------

At 31 December 2023
Aggregate cost	10,662,455
Aggregate depreciation	–
	-------------
Carrying value	10,662,455
	-------------

6. Investments

	£
Cost
At 1 January 2024	4,691,199
Additions	339,640
Disposals	( 2,859,920)
Revaluations	( 172,199)
	------------
At 31 December 2024	1,998,720
	------------
Impairment
At 1 January 2024 and 31 December 2024	–
	------------
Carrying amount
At 31 December 2024	1,998,720
	------------
At 31 December 2023	4,691,199
	------------