Registration number: 05775261

The Henge Shop Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

The Henge Shop Limited

(Registration number: 05775261)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	6	16,082	32,165
Tangible assets	7	20,165	21,476
		36,247	53,641
Current assets
Stocks	8	188,544	198,231
Debtors	9	2,057	2,384
Cash at bank and in hand		62,511	91,134
		253,112	291,749
Creditors: Amounts falling due within one year	10	(282,879)	(322,005)
Net current liabilities		(29,767)	(30,256)
Total assets less current liabilities		6,480	23,385
Provisions for liabilities		(5,041)	(5,369)
Net assets		1,439	18,016
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		(8,561)	8,016
Shareholders' funds		1,439	18,016

The Henge Shop Limited

(Registration number: 05775261)
Balance Sheet as at 28 February 2025

For the financial year ending 28 February 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 13 October 2025 and signed on its behalf by:
 

......................................... P C Ullens de Schooten Company secretary and director

The Henge Shop Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 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:
High Street
Avebury
Marlborough
Wiltshire
SN8 1RF

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.

Revenue recognition

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

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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:

The Henge Shop Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Asset class	Depreciation method and rate
Office equipment	15% reducing balance basis
Fixtures and fittings	25% reducing balance basis
Property improvements	5% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired intangible assets are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line basis
Website	20% straight line basis

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Henge Shop Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

3

Taxation

	2025		2024
	£		£
Corporation tax	-		-
Deferred tax	(328)		1,139
	(328)		1,139

4	Other operating income

	2025		2024
	£		£
Event and room hire income	9,292		8,164
Octopus Energy referral	100		-
	9,392		8,164

5	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 9).

6	Intangible assets

	Goodwill  £	Website £	Total £
Cost or valuation
At 1 March 2024	319,000	6,000	325,000
At 28 February 2025	319,000	6,000	325,000
Amortisation
At 1 March 2024	286,835	6,000	292,835
Amortisation charge	16,083	-	16,083
At 28 February 2025	302,918	6,000	308,918
Carrying amount
At 28 February 2025	16,082	-	16,082
At 29 February 2024	32,165	-	32,165

The Henge Shop Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7	Tangible assets

	Property improvements £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 March 2024	5,449	25,632	37,684	68,765
Additions	-	-	2,536	2,536
At 28 February 2025	5,449	25,632	40,220	71,301
Depreciation
At 1 March 2024	272	18,001	29,016	47,289
Charge for the year	259	1,908	1,680	3,847
At 28 February 2025	531	19,909	30,696	51,136
Carrying amount
At 28 February 2025	4,918	5,723	9,524	20,165
At 29 February 2024	5,177	7,631	8,668	21,476

8

Stocks

	2025 £	2024 £
Other inventories	188,544	198,231

9

Debtors

Current	2025 £	2024 £
Trade debtors	267	424
Prepayments	1,636	1,960
Other debtors	154	-
	2,057	2,384

The Henge Shop Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

10

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,751	1,368
Taxation and social security	10,991	12,473
Other creditors	270,137	308,164
	282,879	322,005