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Registered number: 07431433 HERITAGE GATE ESTATE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
HERITAGE GATE ESTATE LTD REGISTERED NUMBER: 07431433 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 224 |  | 166 |
Cash at bank and in hand | 5 | 35,641 |  | 32,068 |
|  | 35,865 |  | 32,234 |
Creditors: amounts falling due within one year | 6 | (1,155) |  | (2,499) |
Net current assets |  |  | 34,710 |  | 29,735
Total assets less current liabilities |  |  | 34,710 |  | 29,735
Net assets |  |  | 34,710 |  | 29,735
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 83 |  | 83
Capital redemption reserve |  |  | - |  | 34
Other reserves |  |  | 34,627 |  | 29,618
|  |  | 34,710 |  | 29,735
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HERITAGE GATE ESTATE LTD REGISTERED NUMBER: 07431433 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 comprehensive income 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 on 25 February 2026.
S N Mitchell
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
HERITAGE GATE ESTATE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Heritage Gate Estate Ltd is a private company, limited by shares, registered in England and Wales. The company registered number is 07431433. The company's registered office is Ground Floor Office Suites, 8 Wind Street, Neath, SA11 3EG. The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to nearest £. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Turnover represents service charge income. Revenue is recognised in the period to which it relates.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | 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
HERITAGE GATE ESTATE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Other reserves
Other reserves relate to sinking fund reserve.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 24 | 21
| Prepayments and accrued income | 200 | 145
|  | 224 | 166
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 35,641 | 32,068
|  | 35,641 | 32,068
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HERITAGE GATE ESTATE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,155 | 2,499
|  | 1,155 | 2,499
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HERITAGE GATE ESTATE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 83 (2024 - 83) Ordinary shares of £1.00 each | 83 | 83
8. | Controlling party
There is no single ultimate controlling party.
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