Registered number
13313000
Headlands Drive Ltd
Unaudited Filleted Accounts
31 December 2024
Headlands Drive Ltd
Registered number: 13313000
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Investment property 3 26,000 26,000
Current assets
Cash at bank and in hand 3,428 4,837
Creditors: amounts falling due within one year 4 (3,428) (4,837)
Net current assets - -
Net assets 26,000 26,000
Reserves
Income and expenditure account 26,000 26,000
26,000 26,000
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
J H Whiteley
Director
Approved by the board on 17 September 2025
Headlands Drive Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
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).
The company owns some communal land and provides certain services related to such land on the estate known as Headlands Drive, Berkhamsted HP4 2PG in return for service fee payments paid by the owners (from time to time) of the seven houses on the Headlands Drive estate (the 'House Owners'). Expenditure in providing these services to the House Owners and service fees received from the House Owners are treated as service charge expenses and receipts. The nature of the rights and obligations of the company and the fees to be paid by the House Owners are governed by the terms of seven transfer and rent charge deeds between the company and House Owners.
Investment property
In 2021, the residents of Headlands Drive each contributed an equal amount to the company to enable the company to acquire certain common areas of land, including the road, adjoining the properties in Headlands Drive. The property acquired is shown at the purchase cost, which equates to the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the surplus or deficit for the year.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 7
3 Tangible fixed assets
Investment property
£
Fair value
At 1 January 2024 26,000
At 31 December 2024 26,000
Depreciation
At 31 December 2024 -
Net book value
At 31 December 2024 26,000
At 31 December 2023 26,000
4 Creditors: amounts falling due within one year 2024 2023
£ £
Service charge account 2,808 4,177
Other creditors 620 660
3,428 4,837
5 Limited By Guarantee
The company being limited by guarantee has no share capital but each member undertakes to contribute a sum not exceeding £1 in the event of winding up whilst he/she is a member and within one year after he/she has ceased to be a member.
6 Other information
Headlands Drive Ltd is a private company, limited by guarantee, registered in England and Wales. Its registered office is:
c/o Hillier Hopkins LLP
First Floor, Radius House,
51 Clarendon Road, Watford,
WD17 1HP
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