1 February 2024 v2025.68.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP088538772024-02-012025-01-31088538772025-01-31088538772024-01-3108853877core:WithinOneYear2025-01-3108853877core:WithinOneYear2024-01-3108853877core:ShareCapital2025-01-3108853877core:ShareCapital2024-01-3108853877core:RetainedEarningsAccumulatedLosses2025-01-3108853877core:RetainedEarningsAccumulatedLosses2024-01-3108853877bus:Director12024-02-012025-01-3108853877bus:RegisteredOffice2024-02-012025-01-3108853877core:FurnitureFittings2024-02-012025-01-31088538772023-02-012024-01-3108853877core:LandBuildings2024-02-0108853877core:PlantMachinery2024-02-01088538772024-02-0108853877core:LandBuildings2024-02-012025-01-3108853877core:LandBuildings2025-01-3108853877core:PlantMachinery2025-01-3108853877core:PlantMachinery2024-02-012025-01-3108853877core:LandBuildings2024-01-3108853877core:PlantMachinery2024-01-310885387712024-02-012025-01-310885387712024-02-012025-01-3108853877countries:EnglandWales2024-02-012025-01-3108853877bus:AuditExempt-NoAccountantsReport2024-02-012025-01-3108853877bus:PrivateLimitedCompanyLtd2024-02-012025-01-3108853877bus:SmallEntities2024-02-012025-01-3108853877bus:FullAccounts2024-02-012025-01-31
Company registration number:
08853877
Heathedene Limited
Unaudited Filleted Financial Statements for the year ended
31 January 2025
Heathedene Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Heathedene Limited
Year ended
31 January 2025
As described on the statement of financial position, the Board of Directors of
Heathedene Limited
are responsible for the preparation of the
financial statements
for the year ended
31 January 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
TK Accounts Limited
Heathedene Limited
Statement of Financial Position
31 January 2025
20252024
Note££
Fixed assets    
Tangible assets 5
1,400,182
 
1,751,064
 
Current assets    
Debtors 6
25,885
 
5,793
 
Cash at bank and in hand
107
 
303
 
25,992
 
6,096
 
Creditors: amounts falling due within one year 7
(1,902,609
 )
(1,882,845
 )
Net current liabilities
(1,876,617
 )
(1,876,749
 )
Total assets less current liabilities (476,435 ) (125,685 )
Capital and reserves    
Called up share capital
600
 
600
 
Profit and loss account
(477,035
 )
(126,285
 )
Shareholders deficit
(476,435
 )
(125,685
 )
For the year ending
31 January 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
20 October 2025
, and are signed on behalf of the board by:
Simon Agace
Director
Company registration number:
08853877
Heathedene Limited
Notes to the Financial Statements
Year ended
31 January 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
3 Lucas Avenue
,
Harrow
,
HA2 9UH
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
25% on reducing balance

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost or valuation      
At
1 February 2024
1,750,790
 
1,018
 
1,751,808
 
Revaluations
(350,790
 ) -  
(350,790
 )
At
31 January 2025
1,400,000
 
1,018
 
1,401,018
 
Depreciation      
At
1 February 2024
 -  
744
 
744
 
Charge -  
92
 
92
 
At
31 January 2025
 -  
836
 
836
 
Carrying amount      
At
31 January 2025
1,400,000
 
182
 
1,400,182
 
At 31 January 2024
1,750,790
 
274
 
1,751,064
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying amount at
1 February 2024
1,750,790.00
 
Fair value adjustments
350,790
)
Carrying amount at
31 January 2025
1,400,000
 

6 Debtors

20252024
££
Other debtors
25,885
 
5,793
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
760,164
 
761,009
 
Other creditors
1,142,445
 
1,121,836
 
1,902,609
 
1,882,845
 

8 Events after the end of the reporting period

Subsequent to year-end, on 5 February 2025, Lawrence Alkin, a director of the company, passed away. The Board has taken steps to appoint a replacement. The event does not impact the financial position as at 31 January 2025.