Hayden Foster Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05881183 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hayden Foster Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H F Foster

Mrs C Foster

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

05881183 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

167

4,957

Investments

6

335,000

Investment property

7

510,000

845,167

849,957

CURRENT ASSETS

Debtors

8

216,683

346,953

Cash at bank

127,352

27,376

344,035

374,329

CREDITORS

Amounts falling due within one year

9

58,182

62,711

NET CURRENT ASSETS

285,853

311,618

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,131,020

1,161,575

CREDITORS

Amounts falling due after more than one
year

10

(14,133

)

(178,060

)

PROVISIONS FOR LIABILITIES

(41,630

)

(41,630

)

NET ASSETS

1,075,257

941,885

CAPITAL AND RESERVES

Called up share capital

100

Non-distributable reserve

11

124,888

Retained earnings

950,269

816,897

SHAREHOLDERS' FUNDS

1,075,257

941,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr H F Foster - Director

1.	STATUTORY INFORMATION

Hayden Foster 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 represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

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.

Plant and machinery

-

20% on cost

Motor vehicles

-

Straight line over 3 years

Investment property

Investment properties are revalued annually and any surplus or deficit is dealt with via the fair value reserve. No depreciation is provided in respect of investment properties.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

500,000

AMORTISATION

At 1 September 2024

and 31 August 2025

500,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

Goodwill arose on the purchase of the company's share in the partnership.

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 September 2024

831

58,579

59,410

Disposals

-

(58,579

)

(58,579

)

At 31 August 2025

831

-

831

DEPRECIATION

At 1 September 2024

498

53,955

54,453

Charge for year

166

-

166

Eliminated on disposal

-

(53,955

)

(53,955

)

At 31 August 2025

664

-

664

NET BOOK VALUE

At 31 August 2025

167

-

167

At 31 August 2024

333

4,624

4,957

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

At 1 September 2024

58,579

Disposals

(58,579

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

53,955

Eliminated on disposal

(53,955

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

4,624

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

and 31 August 2025

335,000

NET BOOK VALUE

At 31 August 2025

335,000

At 31 August 2024

335,000

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

510,000

NET BOOK VALUE

At 31 August 2025

510,000

At 31 August 2024

510,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

510,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

343,482

The investment properties were valued on an open market basis on 31 August 2025 by the director, Mr H F Foster .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Due from Partnership interest

213,260

185,548

Shareholders' loan accounts

3,423

38,984

Directors' current accounts

-

122,421

216,683

346,953

Other than as stated under directors loan account and shareholders loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

2,188

6,421

Finance leases

-

27,376

Tax

26,794

26,386

Social security and other taxes

158

166

Other creditors

550

Directors' current accounts

26,728

-

Accruals and deferred income

1,764

1,812

58,182

62,711

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

14,133

178,060

11.

RESERVES

Non-distributable

reserve

£

At 1 September 2024

and 31 August 2025

124,888

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

Mr H F Foster

Balance outstanding at start of year

122,421

26,118

Amounts advanced

-

270,793

Amounts repaid

-

(174,490

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

122,421

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% to 5th April 2025 and 3.75% thereafter.