IRIS Accounts Production v25.4.0.155 03293897 director 1.1.25 30.6.25 30.6.25 false true false false true false Ordinary 1.00000 "B" Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03293897 2024-12-31 03293897 2025-06-30 03293897 2025-01-01 2025-06-30 03293897 2023-12-31 03293897 2024-01-01 2024-12-31 03293897 2024-12-31 03293897 ns15:EnglandWales 2025-01-01 2025-06-30 03293897 ns14:PoundSterling 2025-01-01 2025-06-30 03293897 ns10:Director1 2025-01-01 2025-06-30 03293897 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-06-30 03293897 ns10:SmallEntities 2025-01-01 2025-06-30 03293897 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-06-30 03293897 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-06-30 03293897 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-06-30 03293897 ns10:FullAccounts 2025-01-01 2025-06-30 03293897 ns10:OrdinaryShareClass1 2025-01-01 2025-06-30 03293897 ns10:OrdinaryShareClass2 2025-01-01 2025-06-30 03293897 ns10:RegisteredOffice 2025-01-01 2025-06-30 03293897 ns5:CurrentFinancialInstruments 2025-06-30 03293897 ns5:CurrentFinancialInstruments 2024-12-31 03293897 ns5:Non-currentFinancialInstruments 2025-06-30 03293897 ns5:Non-currentFinancialInstruments 2024-12-31 03293897 ns5:ShareCapital 2025-06-30 03293897 ns5:ShareCapital 2024-12-31 03293897 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 03293897 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03293897 ns5:PlantMachinery 2025-01-01 2025-06-30 03293897 ns5:LeaseholdImprovements 2024-12-31 03293897 ns5:PlantMachinery 2024-12-31 03293897 ns5:MotorVehicles 2024-12-31 03293897 ns5:ComputerEquipment 2024-12-31 03293897 ns5:LeaseholdImprovements 2025-01-01 2025-06-30 03293897 ns5:MotorVehicles 2025-01-01 2025-06-30 03293897 ns5:ComputerEquipment 2025-01-01 2025-06-30 03293897 ns5:LeaseholdImprovements 2025-06-30 03293897 ns5:PlantMachinery 2025-06-30 03293897 ns5:MotorVehicles 2025-06-30 03293897 ns5:ComputerEquipment 2025-06-30 03293897 ns5:LeaseholdImprovements 2024-12-31 03293897 ns5:PlantMachinery 2024-12-31 03293897 ns5:MotorVehicles 2024-12-31 03293897 ns5:ComputerEquipment 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-01-01 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-01-01 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee 2025-01-01 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee 2025-06-30 03293897 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-12-31 03293897 ns5:LeasedAssetsHeldAsLessee 2024-12-31 03293897 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 03293897 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03293897 ns5:Secured 2025-06-30 03293897 ns5:Secured 2024-12-31 03293897 ns5:DeferredTaxation 2024-12-31 03293897 ns5:DeferredTaxation 2025-06-30 03293897 ns10:OrdinaryShareClass1 2025-06-30 03293897 ns10:OrdinaryShareClass2 2025-06-30 03293897 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03293897 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-06-30

REGISTERED NUMBER: 03293897 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

FOR

HERON SUPPLIES LIMITED

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HERON SUPPLIES LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

| DIRECTOR: | W G Rayson

| REGISTERED OFFICE: | 1st Floor

| 4 Jordan Street

| Manchester

| M15 4PY

| REGISTERED NUMBER: | 03293897 (England and Wales)

| ACCOUNTANTS: | Connaughton & Co

| 1st Floor

| 4 Jordan Street

| Manchester

| M15 4PY

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 48,717 |  | 55,678 |  |

CURRENT ASSETS

Stocks | 191,727 |  | 219,426 |  |

Debtors | 5 | 797,139 |  | 856,892 |  |

Cash at bank and in hand | 2,763 |  | 9,733 |  |

991,629 |  | 1,086,051 |  |

CREDITORS

Amounts falling due within one year | 6 | 671,630 |  | 779,172 |  |

NET CURRENT ASSETS | 319,999 |  | 306,879 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 368,716 |  | 362,557 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (12,878 | ) | (19,328 | ) |

PROVISIONS FOR LIABILITIES | 10 | (4,392 | ) | (4,282 | ) |

NET ASSETS | 351,446 |  | 338,947 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2,002 |  | 2,002 |  |

Retained earnings | 12 | 349,444 |  | 336,945 |  |

SHAREHOLDERS' FUNDS | 351,446 |  | 338,947 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

BALANCE SHEET - continued

30 JUNE 2025

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 director and authorised for issue on 2 December 2025 and were signed by:

W G Rayson - Director

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

1. | STATUTORY INFORMATION

| Heron Supplies 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

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

| Taxation

| Taxation for the period 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 period 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Invoice discounting

| The company's sales ledger is maintained by Close Invoice Finance Limited. Separate presentation has been adopted, with gross debts being included within current assets, and the proceeds from the factor being included within creditors falling due within one year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Leasehold |  | Plant and |  | Motor |  | Computer |

| improvements |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 |

| and 30 June 2025 | 21,746 |  | 94,207 |  | 82,849 |  | 39,941 |  | 238,743 |  |

| DEPRECIATION

| At 1 January 2025 | 20,723 |  | 90,788 |  | 36,128 |  | 35,426 |  | 183,065 |  |

| Charge for period | 128 |  | 428 |  | 5,840 |  | 565 |  | 6,961 |  |

| At 30 June 2025 | 20,851 |  | 91,216 |  | 41,968 |  | 35,991 |  | 190,026 |  |

| NET BOOK VALUE

| At 30 June 2025 | 895 |  | 2,991 |  | 40,881 |  | 3,950 |  | 48,717 |  |

| At 31 December 2024 | 1,023 |  | 3,419 |  | 46,721 |  | 4,515 |  | 55,678 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 30 June 2025 | 57,349 |  | 6,580 |  | 63,929 |  |

| DEPRECIATION

| At 1 January 2025 | 16,301 |  | 2,570 |  | 18,871 |  |

| Charge for period | 5,131 |  | 502 |  | 5,633 |  |

| At 30 June 2025 | 21,432 |  | 3,072 |  | 24,504 |  |

| NET BOOK VALUE

| At 30 June 2025 | 35,917 |  | 3,508 |  | 39,425 |  |

| At 31 December 2024 | 41,048 |  | 4,010 |  | 45,058 |  |

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.24

£ | £ |

| Trade debtors | 266,220 |  | 319,908 |  |

| Amounts owed by group undertakings | 527,637 |  | 527,637 |  |

| Prepayments | 3,282 |  | 9,347 |  |

797,139 |  | 856,892 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts (see note 8) | - |  | 17,304 |  |

| Other loans (see note 8) | 9,849 |  | 12,773 |  |

| Hire purchase contracts | 14,181 |  | 16,710 |  |

| Trade creditors | 313,283 |  | 308,844 |  |

| Amounts owed to associates | - |  | 75,754 |  |

| Tax | 14,430 |  | 9,009 |  |

| Social security and other taxes | 6,164 |  | 11,736 |  |

| VAT | 50,536 |  | 33,940 |  |

| Other creditors | 252,444 |  | 286,221 |  |

| Business cards | 5,189 |  | 2,021 |  |

| Accrued expenses | 5,554 |  | 4,860 |  |

671,630 |  | 779,172 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 12,878 |  | 19,328 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

| 30.6.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | - |  | 17,304 |  |

| Other loans | 9,849 |  | 12,773 |  |

9,849 |  | 30,077 |  |

| HERON SUPPLIES LIMITED (REGISTERED NUMBER: 03293897) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 31.12.24

£ | £ |

| Other loans | 9,849 |  | 12,773 |  |

| Factored debts | 251,240 |  | 285,015 |  |

261,089 |  | 297,788 |  |

| The other loans are secured by a fixed and floating charge over all the undertakings of the company.

| Included within other creditors are factored debts of £251,240 (31.12.24 - £285,015). The debts are secured over the trade debtors of the company.

10. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 31.12.24

£ | £ |

| Deferred tax | 4,392 |  | 4,282 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 4,282 |  |

| Accelerated capital allowances | 110 |  |

| Balance at 30 June 2025 | 4,392 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 31.12.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| 2,000 | "B" Ordinary | £1 | 2,000 |  | 2,000 |  |

2,002 |  | 2,002 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 336,945 |  |

| Profit for the period | 27,499 |  |

| Dividends | (15,000 | ) |

| At 30 June 2025 | 349,444 |  |