REGISTERED NUMBER: 09037202 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 August 2025

for

Hewitt & Carr Developments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

19,177

23,602

Investment property

5

1,310,000

1,310,000

1,329,177

1,333,602

CURRENT ASSETS

Debtors

6

9,523

7,549

Cash in hand

19

29

9,542

7,578

CREDITORS

Amounts falling due within one year

7

181,946

123,707

NET CURRENT LIABILITIES

(172,404

)

(116,129

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,156,773

1,217,473

CREDITORS

Amounts falling due after more than one year

8

(819,112

)

(878,986

)

PROVISIONS FOR LIABILITIES

(100,498

)

(99,576

)

NET ASSETS

237,163

238,911

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserve

10

-

390,063

Retained earnings

237,063

(151,252

)

SHAREHOLDERS' FUNDS

237,163

238,911

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

Ms N J Hewitt - Director

1.	STATUTORY INFORMATION

Hewitt & Carr Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09037202

Registered office:

Daisy Bank House 17-19 Leek Road

17-19 Leek Road

Cheadle

Stoke-On-Trent

Staffordshire

ST10 1JE

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 June 2024

and 31 August 2025

62,067

DEPRECIATION

At 1 June 2024

38,465

Charge for period

4,425

At 31 August 2025

42,890

NET BOOK VALUE

At 31 August 2025

19,177

At 31 May 2024

23,602

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 August 2025

1,310,000

NET BOOK VALUE

At 31 August 2025

1,310,000

At 31 May 2024

1,310,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2021

177,568

Valuation in 2024

210,000

Cost

922,432

1,310,000

Investment property was valued on an open market basis on 3 May 2024 by Rory Mack Associates Ltd .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,156

4,624

Other debtors

2,367

2,925

9,523

7,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

49,704

35,414

Trade creditors

1,870

2,515

Amounts owed to group undertakings

124,624

-

Amounts owed to associates

-

79,389

Other creditors

5,748

6,389

181,946

123,707

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

752,116

811,990

Other creditors

66,996

66,996

819,112

878,986

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

541,398

670,613

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

796,201

839,453

Bank loans are secured by means of fixed and floating charges against all assets and undertaking of the company.

10.

RESERVES

Non-distributab

reserve

£

At 1 June 2024

390,063

Transfer of reserves

(390,063

)

At 31 August 2025

-

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Hewitt & Carr Group Ltd.

The ultimate parent company is Hewiee Holdings Ltd.