REGISTERED NUMBER: 07672637 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Heaton House Events Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

141,509

194,414

141,509

194,414

CURRENT ASSETS

Stocks

6,822

5,685

Debtors

6

888,979

755,423

Cash at bank

127,665

5,290

1,023,466

766,398

CREDITORS

Amounts falling due within one year

7

881,223

655,540

NET CURRENT ASSETS

142,243

110,858

TOTAL ASSETS LESS CURRENT LIABILITIES

283,752

305,272

CREDITORS

Amounts falling due after more than one year

8

245,146

263,797

NET ASSETS

38,606

41,475

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,506

41,375

SHAREHOLDERS' FUNDS

38,606

41,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:

Mr M Heath - Director

1.	STATUTORY INFORMATION

Heaton House Events Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07672637

Registered office:

Heaton House Farm

Heaton

Rushton Spencer

Macclesfield

Cheshire

SK11 0RD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Goodwill

Goodwill has been fully amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land & Buildings

-

20% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

450,000

AMORTISATION

At 1 January 2024

and 31 December 2024

450,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Land &

Plant and

and

Buildings

machinery

fittings

£

£

£

COST

At 1 January 2024

87,814

228,636

335,549

Additions

-

1,239

1,204

Disposals

-

-

-

At 31 December 2024

87,814

229,875

336,753

DEPRECIATION

At 1 January 2024

28,750

126,458

311,876

Charge for year

17,563

16,080

22,623

Eliminated on disposal

-

-

-

At 31 December 2024

46,313

142,538

334,499

NET BOOK VALUE

At 31 December 2024

41,501

87,337

2,254

At 31 December 2023

59,064

102,178

23,673

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

1,200

112,502

765,701

Additions

-

8,742

11,185

Disposals

(1,200

)

-

(1,200

)

At 31 December 2024

-

121,244

775,686

DEPRECIATION

At 1 January 2024

726

103,477

571,287

Charge for year

-

7,350

63,616

Eliminated on disposal

(726

)

-

(726

)

At 31 December 2024

-

110,827

634,177

NET BOOK VALUE

At 31 December 2024

-

10,417

141,509

At 31 December 2023

474

9,025

194,414

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

62,278

45,232

Amounts owed by group undertakings

275,822

-

Work in progress

269,000

207,400

Other debtors

281,879

502,791

888,979

755,423

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

40,000

40,000

Trade creditors

12,429

39,345

Amounts owed to group undertakings

-

3,000

Taxation and social security

52,193

24,434

Other creditors

776,601

548,761

881,223

655,540

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

56,667

96,667

Other creditors

188,479

167,130

245,146

263,797

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr M Heath

Balance outstanding at start of year

275,123

260,959

Amounts advanced

224,419

134,177

Amounts repaid

(372,556

)

(120,013

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

126,986

275,123

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mimas Estates Limited.