REGISTERED NUMBER: 00358697 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Hendersons (Sheffield) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Waxman

Mr S K E Freeman

SECRETARY:

Mrs J Waxman

REGISTERED OFFICE:

2a Parkway Rise

Sheffield

South Yorkshire

S9 4WQ

REGISTERED NUMBER:

00358697 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

157,713

122,650

CURRENT ASSETS

Stocks

310,746

211,523

Debtors

5

293,521

266,443

Cash at bank and in hand

325,915

580,561

930,182

1,058,527

CREDITORS

Amounts falling due within one year

6

172,034

141,660

NET CURRENT ASSETS

758,148

916,867

TOTAL ASSETS LESS CURRENT LIABILITIES

915,861

1,039,517

PROVISIONS FOR LIABILITIES

28,536

21,297

NET ASSETS

887,325

1,018,220

CAPITAL AND RESERVES

Called up share capital

7

6,125

6,125

Retained earnings

881,200

1,012,095

SHAREHOLDERS' FUNDS

887,325

1,018,220

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mrs J Waxman - Director

Mr S K E Freeman - Director

1.	STATUTORY INFORMATION

Hendersons (Sheffield) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 14 (2023 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1 January 2024

19,100

262,224

48,440

Additions

27,750

33,125

2,174

Disposals

-

-

(433

)

At 31 December 2024

46,850

295,349

50,181

DEPRECIATION

At 1 January 2024

1,783

184,148

28,442

Charge for year

1,499

22,529

5,375

Eliminated on disposal

-

-

(390

)

At 31 December 2024

3,282

206,677

33,427

NET BOOK VALUE

At 31 December 2024

43,568

88,672

16,754

At 31 December 2023

17,317

78,076

19,998

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

20,436

8,648

358,848

Additions

-

3,923

66,972

Disposals

-

(117

)

(550

)

At 31 December 2024

20,436

12,454

425,270

DEPRECIATION

At 1 January 2024

18,391

3,434

236,198

Charge for year

512

1,930

31,845

Eliminated on disposal

-

(96

)

(486

)

At 31 December 2024

18,903

5,268

267,557

NET BOOK VALUE

At 31 December 2024

1,533

7,186

157,713

At 31 December 2023

2,045

5,214

122,650

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

208,918

188,717

Amounts owed by group undertakings

-

5,940

Other debtors

84,603

71,786

293,521

266,443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

161,567

95,103

Taxation and social security

887

29,214

Other creditors

9,580

17,343

172,034

141,660

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

6,125

Ordinary

1

6,125

6,125

8.	RELATED PARTY DISCLOSURES

The Company is owned 100% by it's parent company, Lydney Holding Ltd. At the year end, the company was owed £NIL (2023: £5,940) from the parent company.