ACCOUNTS - Final Accounts preparation

Company registration number: 14242591

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	HART AND WHITEWATER INVESTMENTS LIMITED


HART AND WHITEWATER INVESTMENTS LIMITED

COMPANY INFORMATION

Directors	Mr C Griffin
	Mr P Jeffery


Company secretary	C E Griffin S L Griffin M Jeffery A H Maloney


Registered number	14242591


Registered office	Ground floor
	4 Tanners Yard
	Bagshot
	GU19 5HD


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


HART AND WHITEWATER INVESTMENTS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


HART AND WHITEWATER INVESTMENTS LIMITED REGISTERED NUMBER:14242591

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Stocks		3,994,024		3,881,634
Debtors: amounts falling due within one year	4	100		100
		3,994,124		3,881,734
Creditors: amounts falling due within one year	5	(4,000,355)		(3,885,915)
Net current liabilities			(6,231)		(4,181)
Total assets less current liabilities			(6,231)		(4,181)

Net liabilities			(6,231)		(4,181)

Page 1


HART AND WHITEWATER INVESTMENTS LIMITED REGISTERED NUMBER:14242591

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	100	100
Profit and loss account	(6,331)	(4,281)
	(6,231)	(4,181)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr P Jeffery

Director

Date: 11 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2


HART AND WHITEWATER INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Hart and Whitewater Investments Limited is a private company limited by shares, registered in England and Wales.
The address of its registered office is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.3

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.

2.4

Creditors

Short-term 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.

Page 3


HART AND WHITEWATER INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6)

Debtors

					2025	2024
					£	£


Other debtors	100	100
	100	100

Page 4


HART AND WHITEWATER INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	8,400
Other creditors	3,996,105	3,875,315
Accruals and deferred income	4,250	2,200
	4,000,355	3,885,915

6.	Related party transactions
	Included within the creditors due within one year are amounts owed to the directors from the company of £2,042,988 (2024 - £2,009,889)

Page 5