Registration number: 12749280

Haugh Head Holdings Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Haugh Head Holdings Ltd

Company Information

Directors

I.W. Rutherford Mr Robin Cairns

Company secretary

Mr Robin Cairns

Registered office

6-7 Wansbeck Street Morpeth Northumberland NE61 1XZ

Haugh Head Holdings Ltd

(Registration number: 12749280)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	122,266	119,358
Current assets
Cash at bank and in hand		213	316
Creditors: Amounts falling due within one year	5	(122,399)	(164,729)
Net current liabilities		(122,186)	(164,413)
Net assets/(liabilities)		80	(45,055)
Capital and reserves
Called up share capital		99	99
Retained earnings		(19)	(45,154)
Shareholders' funds/(deficit)		80	(45,055)

For the financial year ending 31 July 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:
 

......................................... I.W. Rutherford Director

Haugh Head Holdings Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6-7 Wansbeck Street
Morpeth
Northumberland
NE61 1XZ

These financial statements were authorised for issue by the Board on 2 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements have been prepared on a going concern basis.

The company meets its day to day working capital requirements through cash generated from shareholder borrowings.

The company’s forecasts and projections for the next twelve months show that the company should be able to continue in operational existence for that period, taking into account reasonable possible changes in trading performance.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Haugh Head Holdings Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	No depreciation

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Haugh Head Holdings Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 31 July 2025 (continued)

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 August 2024	119,358	119,358
Additions	2,908	2,908
At 31 July 2025	122,266	122,266
Depreciation
Carrying amount
At 31 July 2025	122,266	122,266
At 31 July 2024	119,358	119,358

Included within the net book value of land and buildings above is £122,266 (2024 - £119,358) in respect of freehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	122,399	164,729