Company Registration No. 13555929 (England and Wales)
Honey & Heather Ltd
Unaudited accounts
for the year ended 31 August 2025
Honey & Heather Ltd
Unaudited accounts
Contents
Honey & Heather Ltd
Company Information
for the year ended 31 August 2025
Company Number
13555929 (England and Wales)
Registered Office
2 BEECH TREE CRESCENT
TANGLEWOOD DRIVE
BLAINA
BLAENAU GWENT
NP13 3JA
WALES
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Honey & Heather Ltd
for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Honey & Heather Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
21 October 2025
Honey & Heather Ltd
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
4,829
2,754
Creditors: amounts falling due within one year
(3,413)
(24,916)
Net current assets
9,741
3,103
Total assets less current liabilities
10,167
4,166
Creditors: amounts falling due after more than one year
(1,301)
(3,903)
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
8,775
51
Shareholders' funds
8,785
61
For the year ending 31 August 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2025 and were signed on its behalf by
Heather Boulter
Director
Company Registration No. 13555929
Honey & Heather Ltd
Notes to the Accounts
for the year ended 31 August 2025
Honey & Heather Ltd is a private company, limited by shares, registered in England and Wales, registration number 13555929. The registered office is 2 BEECH TREE CRESCENT, TANGLEWOOD DRIVE, BLAINA, BLAENAU GWENT, NP13 3JA, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Honey & Heather Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
8,325
23,245
Accrued income and prepayments
-
2,020
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,168
451
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
1,301
1,903
Honey & Heather Ltd
Notes to the Accounts
for the year ended 31 August 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
81
202
Provision at start of year
202
323
Credited to the profit and loss account
(121)
(121)
Provision at end of year
81
202
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).