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COMPANY REGISTRATION NUMBER: 04480055

HERENCIA LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

31 July 2025

HERENCIA LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 July 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 |  | 814,739 |  | 733,624

CURRENT ASSETS

Investments | 5 | 25,000 |  | 25,000 |
Cash at bank and in hand | 17,493 |  | 37,390 |
| --------- |  | --------- |
| 42,493 |  | 62,390 |

CREDITORS: amounts falling due within one year | 519,049 |  | 479,308 |
| ---------- |  | ---------- |
NET CURRENT LIABILITIES |  | 476,556 |  | 416,918
|  | ---------- |  | ----------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 338,183 |  | 316,706
|  | ---------- |  | ----------
NET ASSETS |  | 338,183 |  | 316,706
|  | ---------- |  | ----------

CAPITAL AND RESERVES

Called up share capital |  | 100 |  | 100
Revaluation reserve |  | 115,007 |  | 115,007
Profit and loss account |  | 223,076 |  | 201,599
|  | ---------- |  | ----------
SHAREHOLDERS FUNDS |  | 338,183 |  | 316,706
|  | ---------- |  | ----------

These abridged 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 abridged statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

HERENCIA LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Mr D Robinson |
Director |

Company registration number: 04480055

HERENCIA LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 23 Gayton Road, Ilkeston, Derbyshire, DE7 5HN, England.
2. Statement of compliance
These abridged 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 abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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 & machinery | - | 15% straight line

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| £
Cost |
At 1 August 2024 | 738,373
Additions | 81,603
| ----------
At 31 July 2025 | 819,976
| ----------
Depreciation |
At 1 August 2024 | 4,749
Charge for the year | 488
| ----------
At 31 July 2025 | 5,237
| ----------
Carrying amount |
At 31 July 2025 | 814,739
| ----------
At 31 July 2024 | 733,624
| ----------

If investment property had not been held under the revaluation model , it would have been included at the historical cost of £470,793 (2022: £470,493) Investment property was not valued on an open market basis at 31 July 2023 however was last valued on an open market basis on 31 July 2019 by the director.
5. Investments

| 2025 | 2024
| £ | £
Other investments | 25,000 | 25,000
| --------- | ---------

6. Director's advances, credits and guarantees
Included within creditors is an amount owing to the director of £511,213 (2024: £472,604); This amount is unsecured, interest free and repayable upon demand.