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Company Registration No. 12889747 (England and Wales)
Heron Pictures Ltd Unaudited accounts for the year ended 30 September 2025
Heron Pictures Ltd Annual report and unaudited accounts for the year ended 30 September 2025
CONTENTS
PAGE
Company information
3
Accountants' report
4
Statement of financial position
5
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Heron Pictures Ltd Company Information for the year ended 30 September 2025
Director
Philip John Heron
Company Number
12889747 (England and Wales)
Registered Office
49 Meadow Road Berkhamsted Hertfordshire HP4 1EB England
Accountants
GCA (Scotland) Ltd 18 Clermiston Road North Edinburgh EH4 7BL
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Heron Pictures Ltd for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Heron Pictures Ltd for the year ended 30 September 2025 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Heron Pictures Ltd, as a body, in accordance with the terms of our engagement letter dated 8 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Heron Pictures Ltd and state those matters that we have agreed to state to the Board of Directors of Heron Pictures Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heron Pictures Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Heron Pictures Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Heron Pictures Ltd. You consider that Heron Pictures Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Heron Pictures Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
GCA (Scotland) Ltd Chartered Accountants 18 Clermiston Road North Edinburgh EH4 7BL 17 January 2026
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Heron Pictures Ltd Statement of Financial Position as at 30 September 2025
2025
2024
£
£
Fixed assets
31,865
40,241
Current assets
27,739
42,769
Prepayments and accrued income
1,137
1,565
Creditors: amounts falling due within one year
(59,936)
(82,963)
Net current liabilities
(31,060)
(38,629)
Total assets less current liabilities
805
1,612
Net assets
805
1,612
Capital and reserves
805
1,612
NOTES TO THE ACCOUNTS
1 Statutory information
Heron Pictures Ltd is a private company, limited by shares, registered in England and Wales, registration number 12889747. The registered office is 49 Meadow Road, Berkhamsted, Hertfordshire, HP4 1EB, England.
2 Director's advances, credit and guarantees
As at the start of the year the company owed £64,111 to the director. During the year the director provided advances of £1,437 to the company and the company repaid £26,941 to the company. As at the year end the company owed £38,607 to the director.
3 Average number of employees
During the year the average number of employees was 1 (2024: 1).
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 17 January 2026
Philip John Heron Director Company Registration No. 12889747
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