REGISTERED NUMBER: 05733950 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Henry & Son. Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W P Henry

REGISTERED OFFICE:

Knights Court

Brindley Road

Dodwells Bridge Industrial Estate

Hinckley

Leicestershire

LE10 3BY

REGISTERED NUMBER:

05733950 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

255,379

274,586

255,379

274,586

CURRENT ASSETS

Debtors

6

17,761

16,572

Cash at bank

17,052

76,769

34,813

93,341

CREDITORS

Amounts falling due within one year

7

31,485

87,315

NET CURRENT ASSETS

3,328

6,026

TOTAL ASSETS LESS CURRENT LIABILITIES

258,707

280,612

PROVISIONS FOR LIABILITIES

39,147

22,632

NET ASSETS

219,560

257,980

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

219,460

257,880

SHAREHOLDERS' FUNDS

219,560

257,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2025 and were signed by:

W P Henry - Director

1.	STATUTORY INFORMATION

Henry & Son. Ltd 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 (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Website

Website costs are being amortised over their estimated useful life of five years.

Tangible fixed assets

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

Freehold property

-

10% on cost

Short leasehold

-

Straight line over 6 years

Improvements to property

-

Straight line over 50 years

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on cost and 10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 1 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Website

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,750

8,515

16,265

AMORTISATION

At 1 April 2024

and 31 March 2025

7,750

8,515

16,265

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

Short

to

Plant and

property

leasehold

property

machinery

£

£

£

£

COST

At 1 April 2024

305

26,571

21,100

306,773

Additions

-

-

-

32,685

Disposals

-

-

-

-

At 31 March 2025

305

26,571

21,100

339,458

DEPRECIATION

At 1 April 2024

305

8,253

2,946

150,000

Charge for year

-

3,095

422

26,506

Eliminated on disposal

-

-

-

-

At 31 March 2025

305

11,348

3,368

176,506

NET BOOK VALUE

At 31 March 2025

-

15,223

17,732

162,952

At 31 March 2024

-

18,318

18,154

156,773

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

61,410

183,953

17,492

617,604

Additions

-

60,000

-

92,685

Disposals

-

(166,339

)

-

(166,339

)

At 31 March 2025

61,410

77,614

17,492

543,950

DEPRECIATION

At 1 April 2024

55,715

109,040

16,759

343,018

Charge for year

2,128

10,149

275

42,575

Eliminated on disposal

-

(97,022

)

-

(97,022

)

At 31 March 2025

57,843

22,167

17,034

288,571

NET BOOK VALUE

At 31 March 2025

3,567

55,447

458

255,379

At 31 March 2024

5,695

74,913

733

274,586

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,597

16,472

Prepayments

1,164

100

17,761

16,572

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

4,692

15,369

Tax

-

14,882

Social security and other taxes

400

6,546

VAT

517

19,966

Other creditors

23,915

28,822

Directors' current accounts

150

5

Accrued expenses

1,811

1,725

31,485

87,315

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

W P Henry

Balance outstanding at start of year

(5

)

(32

)

Amounts advanced

771

18,787

Amounts repaid

(916

)

(18,760

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(150

)

(5

)

10.	RELATED PARTY DISCLOSURES

The company rents premises from the director Mr W Henry. Rent is charged at its market value 2025 £58,150 2024 £58,150.