REGISTERED NUMBER: 02088171

STRAND HARBOUR SECURITIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J H Waring BSc Hons C Eng FICE

D G Hosier FCCA

Mrs Z M Mongey BA Hons

Mrs A C H Waring

D J Waring BA Hons

REGISTERED OFFICE:

Suite 3,

Faretec

Carnac Court, Cams Estate,

Fareham

Hampshire

PO16 8UY

REGISTERED NUMBER:

02088171

AUDITORS:

MC Audit Limited

Statutory Auditors

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

BANKERS:

Lloyds Bank PLC

SME Client Services

2 Bankhead Crossway North

Edinburgh

EH11 4DT

SOLICITORS:

Blake Morgan LLP

New Kings Court

Tollgate

Chandler's Ford

Eastleigh

Hampshire

SO53 3LG

CURRENT ASSETS

Stocks

19,056

7,479

Debtors

5

156,356

102,860

Cash at bank

1,433

5,704

176,845

116,043

CREDITORS

Amounts falling due within one year

6

35,916

49,639

NET CURRENT ASSETS

140,929

66,404

TOTAL ASSETS LESS CURRENT LIABILITIES

140,929

66,404

CAPITAL AND RESERVES

Called up share capital

7

70

70

Retained earnings

140,859

66,334

SHAREHOLDERS' FUNDS

140,929

66,404

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 25 November 2025 and were signed on its behalf by:

D G Hosier FCCA - Director

1.	STATUTORY INFORMATION

Strand Harbour Securities Limited is a private company, limited by shares, registered in United Kingdom. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Property income

Property income represents rent receivable for the year, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as

otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination

where assets (other than goodwill) give rise to an deferred tax asset or liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 May 2024

and 30 April 2025

17,290

DEPRECIATION

At 1 May 2024

and 30 April 2025

17,290

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

976

8,580

Amounts owed by parent undertaking

153,581

94,093

Prepayments and accrued income

1,799

187

156,356

102,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

8,012

7,753

Accruals and deferred income

27,904

41,886

35,916

49,639

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

66

Ordinary class A

£1

66

66

2

Ordinary class B

£1

2

2

2

Ordinary class C

£1

2

2

70

70

Ordinary class A, B and C shares rank pari passu.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Martin Southern BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of MC Audit Limited

9.	CONTINGENT LIABILITIES

The company is part of a group VAT scheme and is therefore jointly and severally liable for any liabilities. At 30 April 2025, the group liability was £3,069 (2024: £304,040).

10.	CONTROLLING PARTY

The company is controlled by Heaton Holdings Limited. The ultimate controlling and holding company is Heaton Consolidated Property Holdings Limited. All the companies are registered in England and Wales.

11.	CONSOLIDATED ACCOUNTS

Consolidated accounts for Heaton Holdings Limited and accounts for Heaton Consolidated Property Holdings Limited are available from Suite 3, Faretec, Carnac Court, Cams Estate, Fareham, England, PO16 8UY.