REGISTERED NUMBER: 01633368 (England and Wales)

HEATON GREEN DUST CONTROL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L E Curtis

Mr K S Forman

Mr A J Forman

Mr J P Sunderland

REGISTERED OFFICE:

Atlas Quarry Works

Howard Street

Batley

West Yorkshire

WF17 6AA

REGISTERED NUMBER:

01633368 (England and Wales)

ACCOUNTANTS:

Harrison & Co

Chartered Accountants

531 Denby Dale Road West

Calder Grove

Wakefield

West Yorkshire

WF4 3ND

FIXED ASSETS

Intangible assets

4

126,006

144,003

Tangible assets

5

154,256

61,473

280,262

205,476

CURRENT ASSETS

Stocks

859,846

622,135

Debtors

1,037,252

622,581

Cash at bank and in hand

76,292

176,171

1,973,390

1,420,887

CREDITORS

Amounts falling due within one year

1,391,332

829,182

NET CURRENT ASSETS

582,058

591,705

TOTAL ASSETS LESS CURRENT LIABILITIES

862,320

797,181

CREDITORS

Amounts falling due after more than one year

56,534

40,625

NET ASSETS

805,786

756,556

CAPITAL AND RESERVES

Called up share capital

271

271

Share premium

2,499

2,499

Retained earnings

803,016

753,786

805,786

756,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

Mr K S Forman - Director

1.	STATUTORY INFORMATION

Heaton Green Dust Control Limited 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.

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 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 NIL (2024 - 42 ).

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

and 28 February 2025

179,970

AMORTISATION

At 1 March 2024

35,967

Amortisation for year

17,997

At 28 February 2025

53,964

NET BOOK VALUE

At 28 February 2025

126,006

At 29 February 2024

144,003

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2024

4,000

345,428

44,394

Additions

-

89,858

-

Reclassification/transfer

(4,000

)

4,000

-

At 28 February 2025

-

439,286

44,394

DEPRECIATION

At 1 March 2024

-

315,911

39,230

Charge for year

-

25,072

1,603

At 28 February 2025

-

340,983

40,833

NET BOOK VALUE

At 28 February 2025

-

98,303

3,561

At 29 February 2024

4,000

29,517

5,164

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2024

29,473

58,504

481,799

Additions

27,495

14,897

132,250

Reclassification/transfer

-

-

-

At 28 February 2025

56,968

73,401

614,049

DEPRECIATION

At 1 March 2024

18,035

47,150

420,326

Charge for year

8,588

4,204

39,467

At 28 February 2025

26,623

51,354

459,793

NET BOOK VALUE

At 28 February 2025

30,345

22,047

154,256

At 29 February 2024

11,438

11,354

61,473