REGISTERED NUMBER: 01263245 (England and Wales)

Healdon Holdings Limited

Unaudited Financial Statements

for the Year Ended 30th June 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M F R Slater

Mrs S L Slater

REGISTERED OFFICE:

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

REGISTERED NUMBER:

01263245 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Tangible assets

4

48,684

38,095

Investment property

5

2,240,000

2,240,000

2,288,684

2,278,095

CURRENT ASSETS

Debtors

6

-

3,398

Cash at bank

127,556

66,568

127,556

69,966

CREDITORS

Amounts falling due within one year

7

(215,220

)

(190,177

)

NET CURRENT LIABILITIES

(87,664

)

(120,211

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,201,020

2,157,884

PROVISIONS FOR LIABILITIES

(247,710

)

(247,922

)

NET ASSETS

1,953,310

1,909,962

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,953,210

1,909,862

1,953,310

1,909,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 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 10th October 2025 and were signed on its behalf by:

M F R Slater - Director

1.	STATUTORY INFORMATION

Healdon Holdings 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.

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

The financial statements covered the individual entity.

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 as modified by the revaluation of certain assets.

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.

Short leasehold

-

Over the remaining life of the lease

Fixtures, fittings and equipment

-

25% on cost

Motor vehicles

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Short

and

Motor

leasehold

equipment

vehicles

Totals

£

£

£

£

COST

At 1st July 2024

43,002

34,441

-

77,443

Additions

845

3,114

21,462

25,421

At 30th June 2025

43,847

37,555

21,462

102,864

DEPRECIATION

At 1st July 2024

9,893

29,455

-

39,348

Charge for year

9,593

2,393

2,846

14,832

At 30th June 2025

19,486

31,848

2,846

54,180

NET BOOK VALUE

At 30th June 2025

24,361

5,707

18,616

48,684

At 30th June 2024

33,109

4,986

-

38,095

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2024

and 30th June 2025

2,240,000

NET BOOK VALUE

At 30th June 2025

2,240,000

At 30th June 2024

2,240,000

Fair value at 30th June 2025 is represented by:

£

Valuation in 2013

637,244

Valuation in 2021

842,396

Cost

760,360

2,240,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

760,360

2,240,000

Investment property was valued on an open market basis on 30th June 2025 by the board of Directors of the Company .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,398

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,000

-

Taxation and social security

39,767

54,576

Other creditors

157,453

135,601

215,220

190,177

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

10

10

Between one and five years

26

36

36

46