REGISTERED NUMBER: 11163462 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HEYDON INVESTMENTS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

89,215

340

Investments

5

50,060

60

Investment property

6

1,198,549

1,198,549

1,337,824

1,198,949

CURRENT ASSETS

Debtors

7

96,212

116,602

Cash at bank and in hand

21,419

21,307

117,631

137,909

CREDITORS

Amounts falling due within one year

8

660,746

687,228

NET CURRENT LIABILITIES

(543,115

)

(549,319

)

TOTAL ASSETS LESS CURRENT LIABILITIES

794,709

649,630

CREDITORS

Amounts falling due after more than one year

9

(211,690

)

(219,666

)

PROVISIONS FOR LIABILITIES

11

(16,951

)

-

NET ASSETS

566,068

429,964

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

566,066

429,962

SHAREHOLDERS' FUNDS

566,068

429,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 29 December 2025 and were signed on its behalf by:

Mr S R Heydon - Director

1.	STATUTORY INFORMATION

Heydon Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11163462

Registered office:

104 High Street

London Colney

St. Albans

Hertfordshire

AL2 1QL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Heydon Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement. Revenue is also recognised when services are rendered to the customers.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment, fixtures & fittings - 25% on reducing balance

Motor Vehicle - 25% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

Investments in subsidiaries and associates

Investments in subsidiaries and associates are recognised at cost less impairment.

Investment property

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalents

Financial instruments

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

340

-

340

Additions

-

88,960

88,960

At 31 March 2025

340

88,960

89,300

DEPRECIATION

Charge for year

85

-

85

At 31 March 2025

85

-

85

NET BOOK VALUE

At 31 March 2025

255

88,960

89,215

At 31 March 2024

340

-

340

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 April 2024

60

-

60

Additions

-

50,000

50,000

At 31 March 2025

60

50,000

50,060

NET BOOK VALUE

At 31 March 2025

60

50,000

50,060

At 31 March 2024

60

-

60

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,198,549

NET BOOK VALUE

At 31 March 2025

1,198,549

At 31 March 2024

1,198,549

Investment properties have been recorded at the following historical cost:

2025

2024

£

£

Cost

1,198,549

1,198,549

The directors consider the market value of the investment properties at the year end to be as stated in the accounts.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,375

Amounts owed by group undertakings

30,195

-

Other debtors

66,017

112,227

96,212

116,602

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

368

312

Trade creditors

561

4,151

Amounts owed to group undertakings

-

56,178

Taxation and social security

1,640

19,458

Other creditors

658,177

607,129

660,746

687,228

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

211,690

219,666

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

204,372

204,372

Repayable by instalments

Bank loans more 5 yr by instal

5,846

14,046

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

212,058

219,978

Bank loans is secured by way of fixed and floating charge over the investment property and the rents receivable by the company and also contains a negative pledge.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

16,951

-

Deferred

tax

£

Provided during year

16,951

Balance at 31 March 2025

16,951

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in other debtors less than one year is an amount of £18,270 (2024: £Nil) due from a connected company with common directorship. The loan remains interest free and recoverable on demand.

Included in other creditors less than one year is an amount of £620,804 (2024: £585,804) due to connected companies with common directorships. The loans remain interest free and repayable on demand.