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Registered Number: 06627481
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 September 2025

for

WHITE HEATHER DEVELOPMENTS (MERROW) LTD

White Heather Developments (Merrow) Ltd
Contents Page
For the year ended 30 September 2025
As described on the balance sheet you are responsible for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements set out on pages six to eleven.
In accordance with your instructions, I have prepared the financial statements from the accounting records of the company and on the basis of information and explanations you have given me.
I have not carried out an audit or any other review and consequently I do not express any opinion on the financial statements.




J A Cini
Ripley
Woking
GU23 6JH
31 October 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 9,937,355    9,936,769 
9,937,355    9,936,769 
Current assets      
Debtors 146,433    242,376 
Cash at bank and in hand 205,627    66,326 
352,060    308,702 
Creditors: amount falling due within one year (76,120)   (49,766)
Net current assets 275,940    258,936 
 
Total assets less current liabilities 10,213,295    10,195,705 
Provisions for liabilities (1,380,000)   (1,380,000)
Net assets 8,833,295    8,815,705 
 

Capital and reserves 		     
Called up share capital 2    2 
Share premium account 177,236    177,236 
Profit and loss account 8,656,057    8,638,467 
Shareholders' funds 8,833,295    8,815,705 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:


-------------------------------
J S Pollard
Director
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General Information
White Heather Developments (Merrow) Ltd is a private company, limited by shares, registered in England and Wales, registration number 06627481, registration address 6 Birnam Close, Ripley, Woking, Surrey, GU23 6JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Basis of preparation 
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 on a going concern basis and under the historical cost convention as modified by the revaluation of investment properties. 
Turnover
Turnover represents rents received or receivable from investment properties during the period excluding Value Added Tax.
Taxation
Taxation represents the sum of corporation tax currently payable and deferred tax. Tax is recognised in the statement of income.
The company's liability is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Straight Line
Computer Equipment 33% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £
At 01 October 2024 11,443    954    9,935,500    9,947,897 
Additions 953    -    -    953 
Disposals -    -    -    - 
At 30 September 2025 12,396    954    9,935,500    9,948,850 
Depreciation
At 01 October 2024 10,174    954    -    11,128 
Charge for year 367    -    -    367 
On disposals -    -    -    - 
At 30 September 2025 10,541    954    -    11,495 
Net book values
Closing balance as at 30 September 2025 1,855    -    9,935,500    9,937,355 
Opening balance as at 01 October 2024 1,269    -    9,935,500    9,936,769 

The investment properties were professionally revalued in 2016 by Messrs. Leaders. The Directors have assessed the fair value of the properties at 30 September 2024 and adjusted the fair value accordingly.

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