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COMPANY REGISTRATION NUMBER: 12671336

HENDERSON.S.SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 June 2025

HENDERSON.S.SERVICES LTD

FINANCIAL STATEMENTS

YEAR ENDED 30th JUNE 2025

CONTENTS | PAGES

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 7

HENDERSON.S.SERVICES LTD

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 12,330 |  | 15,336

CURRENT ASSETS

Debtors | 6 | 1,734,704 |  | 1,498,335 |
Cash at bank and in hand | 288,616 |  | 454,254 |
| ------------- |  | ------------- |
| 2,023,320 |  | 1,952,589 |

CREDITORS: amounts falling due within one year | 7 | 582,308 |  | 493,881 |
| ------------- |  | ------------- |
NET CURRENT ASSETS |  | 1,441,012 |  | 1,458,708
|  | ------------- |  | -------------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 1,453,342 |  | 1,474,044

PROVISIONS

Taxation including deferred tax |  | 3,082 |  | 3,834
|  | ------------- |  | -------------
NET ASSETS |  | 1,450,260 |  | 1,470,210
|  | ------------- |  | -------------

CAPITAL AND RESERVES

Called up share capital | 9 |  | 2 |  | 2
Profit and loss account |  | 1,450,258 |  | 1,470,208
|  | ------------- |  | -------------
SHAREHOLDERS FUNDS |  | 1,450,260 |  | 1,470,210
|  | ------------- |  | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30th June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HENDERSON.S.SERVICES LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 15 April 2026 , and are signed on behalf of the board by:

S. G. Cassells
Director

Company registration number: 12671336

HENDERSON.S.SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30th JUNE 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71 - 75 Shelton Street, Covent Garden, London, WC2H 9JQ, England.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
The financial statements have been prepared on the going concern basis. The directors consider that this basis is appropriate following due consideration of the present financial position, the expected prospects of the company during the twelve months from the date of approval of these financial statements and the continued support of the company's directors, bankers and other lending agents during this time.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 22 (2024: 21 ).
5. TANGIBLE ASSETS

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1st July 2024 | – | 7,642 | 14,488 | 22,130
Additions | 908 | – | 1,575 | 2,483
| ---- | ------- | --------- | ---------
At 30th June 2025 | 908 | 7,642 | 16,063 | 24,613
| ---- | ------- | --------- | ---------
Depreciation |  |  |  |
At 1st July 2024 | – | 2,268 | 4,526 | 6,794
Charge for the year | 128 | 1,344 | 4,017 | 5,489
| ---- | ------- | --------- | ---------
At 30th June 2025 | 128 | 3,612 | 8,543 | 12,283
| ---- | ------- | --------- | ---------
Carrying amount |  |  |  |
At 30th June 2025 | 780 | 4,030 | 7,520 | 12,330
| ---- | ------- | --------- | ---------
At 30th June 2024 | – | 5,374 | 9,962 | 15,336
| ---- | ------- | --------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 674,563 | 443,628
Prepayments | 10,141 | 4,707
S.E.M.S Specialist Engineering Mechanical Services Ltd | 1,050,000 | 1,050,000
| ------------- | -------------
| 1,734,704 | 1,498,335
| ------------- | -------------

The debtors above include the following amounts falling due after more than one year:

| 2025 | 2024
| £ | £
S.E.M.S Specialist Engineering Mechanical Services Ltd | 1,050,000 | 1,050,000
| ------------- | -------------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 163,888 | 123,832
Accruals | 274,894 | 242,367
Corporation tax | 45,462 | 53,171
Social security and other taxes | 97,168 | 74,176
Director loan accounts | 896 | 335
| ---------- | ----------
| 582,308 | 493,881
| ---------- | ----------

8. DEFERRED TAX
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 3,082 | 3,834
| ------- | -------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 3,082 | 3,834
| ------- | -------

9. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

10. RELATED PARTY TRANSACTIONS
S. G. Cassells and Ms. N. Pemblington are also directors of S.E.M.S Specialist Engineering Mechanical Services Ltd. At the year end, an amount of £1,050,000 (2024: £1,050,000) was owed to Henderson.S.Services Ltd from S.E.M.S Specialist Engineering Mechanical Services Ltd and this is included in year end debtors. There is no fixed date of repayment for this loan. No further transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A small entities.