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Registered number: 00381183
Heath Bros, (Frensham) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Heath Bros, (Frensham) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Heath Bros, (Frensham) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 00381183

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 99 |  | 132
Investment Properties | 5 |  | 902,500 |  | 902,500
|  |  | 902,599 |  | 902,632
CURRENT ASSETS
Debtors | 6 | 51,030 |  | 197,213 |
Cash at bank and in hand |  | 182,651 |  | 33,571 |
|  | 233,681 |  | 230,784 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,547 ) |  | (6,972 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 189,134 |  | 223,812
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,091,733 |  | 1,126,444
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (42,003 ) |  | (42,010 )
NET ASSETS |  |  | 1,049,730 |  | 1,084,434
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4,890 |  | 4,890
Capital redemption reserve |  |  | 4,890 |  | 4,890
Other reserves |  |  | 287,470 |  | 287,470
Profit and Loss Account |  |  | 752,480 |  | 787,184
SHAREHOLDERS' FUNDS |  |  | 1,049,730 |  | 1,084,434

Page 1
Page 2
Heath Bros, (Frensham) Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nicholas Beadle Director
15/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Heath Bros, (Frensham) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Heath Bros, (Frensham) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00381183 . The registered office is Meadowbank House, Shap Road, Kendal, Cumbria, LA9 6NY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Heath Bros, (Frensham) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 2,018
As at 31 March 2025 | 2,018
Depreciation
As at 1 April 2024 | 1,886
Provided during the period | 33
As at 31 March 2025 | 1,919
Net Book Value
As at 31 March 2025 | 99
As at 1 April 2024 | 132

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 902,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,452 |  | 735
Other debtors | 49,578 |  | 196,478
| 51,030 |  | 197,213

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 43,054 |  | 4,287
Taxation and social security | 1,493 |  | 2,685
| 44,547 |  | 6,972

Page 4
Page 5
Heath Bros, (Frensham) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,890 |  | 4,890

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Julia Banning | 73,552 | - | 73,552 | - | -
Mr Nicholas Beadle | 73,552 | - | 73,552 | - | -

Page 5