IRIS Accounts Production v26.1.0.640 01547818 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01547818 2024-09-30 01547818 2025-09-30 01547818 2024-10-01 2025-09-30 01547818 2023-09-30 01547818 2023-10-01 2024-09-30 01547818 2024-09-30 01547818 ns15:EnglandWales 2024-10-01 2025-09-30 01547818 ns14:PoundSterling 2024-10-01 2025-09-30 01547818 ns10:Director1 2024-10-01 2025-09-30 01547818 ns10:Director2 2024-10-01 2025-09-30 01547818 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01547818 ns10:SmallEntities 2024-10-01 2025-09-30 01547818 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01547818 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 01547818 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01547818 ns10:FullAccounts 2024-10-01 2025-09-30 01547818 ns10:Director3 2024-10-01 2025-09-30 01547818 ns10:Director4 2024-10-01 2025-09-30 01547818 ns10:CompanySecretary1 2024-10-01 2025-09-30 01547818 ns10:RegisteredOffice 2024-10-01 2025-09-30 01547818 ns5:CurrentFinancialInstruments 2025-09-30 01547818 ns5:CurrentFinancialInstruments 2024-09-30 01547818 ns5:Non-currentFinancialInstruments 2025-09-30 01547818 ns5:Non-currentFinancialInstruments 2024-09-30 01547818 ns5:ShareCapital 2025-09-30 01547818 ns5:ShareCapital 2024-09-30 01547818 ns5:RevaluationReserve 2025-09-30 01547818 ns5:RevaluationReserve 2024-09-30 01547818 ns5:CapitalRedemptionReserve 2025-09-30 01547818 ns5:CapitalRedemptionReserve 2024-09-30 01547818 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 01547818 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 01547818 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 01547818 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 01547818 ns5:PlantMachinery 2024-10-01 2025-09-30 01547818 ns5:FurnitureFittings 2024-10-01 2025-09-30 01547818 ns5:MotorVehicles 2024-10-01 2025-09-30 01547818 ns5:ComputerEquipment 2024-10-01 2025-09-30 01547818 ns5:LandBuildings 2024-09-30 01547818 ns5:LeaseholdImprovements 2024-09-30 01547818 ns5:PlantMachinery 2024-09-30 01547818 ns5:LandBuildings 2024-10-01 2025-09-30 01547818 ns5:LandBuildings 2025-09-30 01547818 ns5:LeaseholdImprovements 2025-09-30 01547818 ns5:PlantMachinery 2025-09-30 01547818 ns5:LandBuildings 2024-09-30 01547818 ns5:LeaseholdImprovements 2024-09-30 01547818 ns5:PlantMachinery 2024-09-30 01547818 ns5:FurnitureFittings 2024-09-30 01547818 ns5:MotorVehicles 2024-09-30 01547818 ns5:ComputerEquipment 2024-09-30 01547818 ns5:FurnitureFittings 2025-09-30 01547818 ns5:MotorVehicles 2025-09-30 01547818 ns5:ComputerEquipment 2025-09-30 01547818 ns5:FurnitureFittings 2024-09-30 01547818 ns5:MotorVehicles 2024-09-30 01547818 ns5:ComputerEquipment 2024-09-30 01547818 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-30 01547818 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-01 2025-09-30 01547818 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-09-30 01547818 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-09-30 01547818 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 01547818 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 01547818 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-09-30 01547818 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-09-30 01547818 ns5:Secured 2025-09-30 01547818 ns5:Secured 2024-09-30 01547818 ns5:RevaluationReserve 2024-09-30

REGISTERED NUMBER: 01547818 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| HENLOW BUILDING SUPPLIES LIMITED |

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| HENLOW BUILDING SUPPLIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mrs A P Curson

| D C Curson

| C D Curson

| P M Curson

| SECRETARY: | Mrs A P Curson

| REGISTERED OFFICE: | Croft Chambers

| 11 Bancroft

| Hitchin

| Hertfordshire

| SG5 1JQ

| REGISTERED NUMBER: | 01547818 (England and Wales)

| ACCOUNTANTS: | Bradshaw Johnson

| Chartered Accountants

| Croft Chambers

| 11 Bancroft

| Hitchin

| Hertfordshire

| SG5 1JQ

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,473,368 |  | 1,494,107 |  |

CURRENT ASSETS

Stocks | 339,833 |  | 367,304 |  |

Debtors | 5 | 924,929 |  | 585,388 |  |

Cash at bank and in hand | 892,793 |  | 713,346 |  |

2,157,555 |  | 1,666,038 |  |

CREDITORS

Amounts falling due within one year | 6 | 332,485 |  | 390,357 |  |

NET CURRENT ASSETS | 1,825,070 |  | 1,275,681 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,298,438 |  | 2,769,788 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (879,764 | ) | (402,249 | ) |

PROVISIONS FOR LIABILITIES | (13,275 | ) | (18,040 | ) |

NET ASSETS | 2,405,399 |  | 2,349,499 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Freehold property revaluation

reserve | 9 | 422,041 |  | 422,041 |  |

Capital redemption reserve | 10,000 |  | 10,000 |  |

Retained earnings | 1,973,258 |  | 1,917,358 |  |

SHAREHOLDERS' FUNDS | 2,405,399 |  | 2,349,499 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 2025

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 8 May 2026 and were signed on its behalf by:

P M Curson - Director

C D Curson - Director

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Henlow Building Supplies Limited is a private company, limited by shares , registered in England within the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

| 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 as modified by the revaluation of certain assets.

| The directors are committed to the future of the business. The company benefits from ongoing financial support from both the directors and fellow subsidiary companies. Accordingly the directors continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

| 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 transaction can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | Not depreciated

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 15% on cost and 15% on reducing balance

| Fixtures and fittings | - | 33% on cost and 15% on cost

| Motor vehicles | - | 25% on reducing balance

| Office & computer equipment | - | 33% on cost and 15% on cost

| A review for indicators of impairment is carried out at each reporting date.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Depreciation of land and buildings

| No depreciation has been charged on freehold property as required by Financial Reporting Standard 102 and the provisions of the Companies Act 2006. The directors maintain the property to a high standard such that any depreciation would be minimal and they consider this policy gives a true and fair view of the company's financial position.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 1,420,269 |  | 64,011 |  | 65,562 |  |

| Additions | - |  | - |  | - |  |

| At 30 September 2025 | 1,420,269 |  | 64,011 |  | 65,562 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 62,331 |  | 60,737 |  |

| Charge for year | - |  | 438 |  | 3,041 |  |

| At 30 September 2025 | - |  | 62,769 |  | 63,778 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,420,269 |  | 1,242 |  | 1,784 |  |

| At 30 September 2024 | 1,420,269 |  | 1,680 |  | 4,825 |  |

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |  | Office & |

| and |  | Motor |  | computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 116,864 |  | 175,827 |  | 29,519 |  | 1,872,052 |  |

| Additions | 108 |  | - |  | 1,525 |  | 1,633 |  |

| At 30 September 2025 | 116,972 |  | 175,827 |  | 31,044 |  | 1,873,685 |  |

| DEPRECIATION

| At 1 October 2024 | 110,177 |  | 116,157 |  | 28,543 |  | 377,945 |  |

| Charge for year | 2,971 |  | 14,918 |  | 1,004 |  | 22,372 |  |

| At 30 September 2025 | 113,148 |  | 131,075 |  | 29,547 |  | 400,317 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,824 |  | 44,752 |  | 1,497 |  | 1,473,368 |  |

| At 30 September 2024 | 6,687 |  | 59,670 |  | 976 |  | 1,494,107 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2007 | 385,291 |  | 4,427 |  | 389,718 |  |

| Valuation in 2008 | 25,000 |  | - |  | 25,000 |  |

| Valuation in 2009 | 11,750 |  | - |  | 11,750 |  |

| Cost | 998,228 |  | 448,989 |  | 1,447,217 |  |

1,420,269 |  | 453,416 |  | 1,873,685 |  |

| The freehold property was revalued in 2008 by William H Brown, Chartered Surveyors at £1,400,000. This was adopted as deemed cost on transition to Financial Reporting Standard 102 on 1 October 2015.

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST OR VALUATION

| At 1 October 2024

| and 30 September 2025 | 170,485 |  |

| DEPRECIATION

| At 1 October 2024 | 111,950 |  |

| Charge for year | 14,634 |  |

| At 30 September 2025 | 126,584 |  |

| NET BOOK VALUE

| At 30 September 2025 | 43,901 |  |

| At 30 September 2024 | 58,535 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 118,724 |  | 137,637 |  |

| Amounts owed by group undertakings | 782,689 |  | 434,289 |  |

| Prepayments and accrued income | 23,516 |  | 13,462 |  |

924,929 |  | 585,388 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loan | 101,613 |  | 101,613 |  |

| Hire purchase contracts | - |  | 13,225 |  |

| Trade creditors | 143,899 |  | 171,071 |  |

| Tax | 21,024 |  | 42,324 |  |

| Social security and other taxes | 8,439 |  | 8,217 |  |

| Pension liability | 1,439 |  | - |  |

| VAT | 35,582 |  | 29,674 |  |

| Directors' current accounts | 870 |  | 870 |  |

| Accrued expenses | 19,619 |  | 23,363 |  |

332,485 |  | 390,357 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loan - 1-2 years | 101,613 |  | 101,613 |  |

| Bank loan - 2-5 years | 778,151 |  | 300,636 |  |

879,764 |  | 402,249 |  |

HENLOW BUILDING SUPPLIES LIMITED (REGISTERED NUMBER: 01547818) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loan | 981,377 |  | 503,862 |  |

| Hire purchase contracts | - |  | 13,225 |  |

981,377 |  | 517,087 |  |

| Natwest Bank Plc hold a charge over the company's freehold property and a debenture over the assets and undertakings of the company.

9. | RESERVES

| Freehold

| property

| revaluation

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 422,041 |  |

10. | RELATED PARTY DISCLOSURES

| The following are related party transactions:-

|  | 30.09.2025 |  | 30.09.2024

|  | £ |  | £

| 1. Transactions with, Henlow Lakes & Riverside Limited & Linxcroft Developments Limited who are fellow subsidiaries:-

|  | a) Debtors | 782,689 |  | 434,289 |

|  | b) Creditors |  | 0 |  | 0 |

| 2. Transactions with directors:-

|  | a) Balance due to the directors |  | 870 |  | 870 |