Henderson & Pearson Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00529622 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

HENDERSON & PEARSON DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D T Henderson

L J Webster

M A Henderson

C S Henderson

SECRETARY:

D T Henderson

REGISTERED OFFICE:

Upper Tolhurst Farm

Birchetts Green Lane

Ticehurst

East Sussex

TN5 7LN

REGISTERED NUMBER:

00529622 (England and Wales)

ACCOUNTANTS:

Greenaway Chartered Accountants

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

CURRENT ASSETS

Stocks

227,211

Debtors

4

594,059

569,217

821,270

796,428

CREDITORS

Amounts falling due within one year

5

33,354

80,005

NET CURRENT ASSETS

787,916

716,423

TOTAL ASSETS LESS CURRENT
LIABILITIES

787,916

716,423

CAPITAL AND RESERVES

Called up share capital

100

Capital redemption reserve

100

Retained earnings

787,716

716,223

787,916

716,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

D T Henderson - Director

1.	STATUTORY INFORMATION

Henderson & Pearson Developments 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.

Stocks

Stock, which comprises development property held for resale, is valued at the lower of cost and net realisable value. Cost includes all fees relating to the purchase of the property and development expenses. Net realisable value is based on estimated selling price less future costs expected to be incurred on disposal. Interest and loan arrangement fees payable on loans to acquire properties for resale is written ff as incurred.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Profit recognition

Property acquisitions and disposals are accounted for when legally binding contracts which are irrevocable and effectively unconditional are exchanged and, in the case of disposals, where completion has taken place prior to the date on which the financial statements are approved. Income arising from property development joint ventures is accounted for when it becomes receivable under the terms of the joint venture.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

Other debtors

594,059

569,217

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

Taxation and social security

23,226

16,768

Other creditors

10,128

63,237

33,354

80,005

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30/4/25

30/4/24

£

D T Henderson

Balance outstanding at start of year

104,680

-

Amounts advanced

1,218

104,680

Amounts repaid

(104,599

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

1,299

104,680