REGISTERED NUMBER: 13741346 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

IRON DOWN HILL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Treadwell

REGISTERED OFFICE:

17 The Paddocks

Deddington

BANBURY

OX15 0QN

REGISTERED NUMBER:

13741346 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Packwood Court

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Investment property

4

168,750

195,000

CURRENT ASSETS

Stocks

195,139

371,404

Debtors

5

1,479

1,456

Cash at bank

3,064

9,025

199,682

381,885

CREDITORS

Amounts falling due within one year

6

330,973

553,367

NET CURRENT LIABILITIES

(131,291

)

(171,482

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,459

23,518

PROVISIONS FOR LIABILITIES

906

5,893

NET ASSETS

36,553

17,625

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

8

3,861

25,123

Retained earnings

32,492

(7,698

)

36,553

17,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 30 April 2026 and were signed by:

M Treadwell - Director

1.	STATUTORY INFORMATION

Iron Down Hill Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

195,000

Revaluations

(26,250

)

At 30 November 2025

168,750

NET BOOK VALUE

At 30 November 2025

168,750

At 30 November 2024

195,000

The investment property was revalued by the client on 30th November 2025 based on open market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,479

1,456

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

237,285

Trade creditors

-

12,549

Taxation and social security

14,451

2,199

Other creditors

316,522

301,334

330,973

553,367

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

237,285

The bank loan is secured by way of a fixed charge over the company's property

8.

RESERVES

Fair

value

reserve

£

At 1 December 2024

25,123

Transfer to fair value reserve

(21,262

)

At 30 November 2025

3,861

9.	RELATED PARTY DISCLOSURES

At 30 November 2025 other creditors included loans made to the company by Mr M Treadwell (director) of £199,198 (2024: £192,056). The loans are interest free and have no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Treadwell.