Henchard Court Dorchester Limited

Notes to the Financial Statements
for the Year Ended 31 October 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
49 High West Street
Dorchester
Dorset
DT1 1UT
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fire alarm system	20% per annum on cost

No depreciation is provided in respect to the freehold reversion interest in the 22 properties at Henchard Court, The Grove, Dorchester, Dorset, as its residual value will be at least equal to its cost.

Henchard Court Dorchester Limited

Notes to the Financial Statements
for the Year Ended 31 October 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the income and expenditure account. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from residents for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0). The average number of directors on the board during the year was 2 (2024 - 2).

4	Tangible assets

	Freehold land and buildings £	Fire alarm system £	Total £
Cost
At 1 November 2024	840	12,220	13,060
At 31 October 2025	840	12,220	13,060
Depreciation
At 1 November 2024	-	12,220	12,220
At 31 October 2025	-	12,220	12,220
Carrying amount
At 31 October 2025	840	-	840
At 31 October 2024	840	-	840

Henchard Court Dorchester Limited

Notes to the Financial Statements
for the Year Ended 31 October 2025

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Valuation
At 1 November 2024	86	86
Fair value adjustments	58	58
At 31 October 2025	144	144
Carrying amount
At 31 October 2025	144	144

6

Debtors

	2025 £	2024 £
Amounts due from lessees	1,203	1,448
Prepayments	5,379	5,089
	6,582	6,537

7

Creditors

	2025 £	2024 £
Due within one year
Amounts received in advance	1,689	600
Other creditors and accruals	6,439	2,925
	8,128	3,525