Company Registration No. 02173570 (England and Wales)
Herons Bonsai Limited
Unaudited accounts
for the year ended 31 October 2025
Herons Bonsai Limited
Unaudited accounts
Contents
Herons Bonsai Limited
Company Information
for the year ended 31 October 2025
Company Number
02173570 (England and Wales)
Registered Office
WIRE MILL LANE
NEWCHAPEL
LINGFIELD
SURREY
RH7 6HJ
Herons Bonsai Limited
Statement of financial position
as at 31 October 2025
Tangible assets
559,638
507,406
Inventories
365,000
336,000
Cash at bank and in hand
308,194
489,622
Creditors: amounts falling due within one year
(38,477)
(106,382)
Net current assets
705,228
765,769
Total assets less current liabilities
1,264,866
1,273,175
Provisions for liabilities
Deferred tax
(9,200)
(9,200)
Net assets
1,255,666
1,263,975
Called up share capital
100
100
Profit and loss account
1,255,566
1,263,875
Shareholders' funds
1,255,666
1,263,975
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by
P Chan
Director
Company Registration No. 02173570
Herons Bonsai Limited
Notes to the Accounts
for the year ended 31 October 2025
Herons Bonsai Limited is a private company, limited by shares, registered in England and Wales, registration number 02173570. The registered office is WIRE MILL LANE, NEWCHAPEL, LINGFIELD, SURREY, RH7 6HJ.
These financial statements comply with Financial Reporting Standard 102 Section 1A.
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.
Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services on a percentage degree of completion basis calculated by reference to the time expended compared to the total anticipated time.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value, of each asset evenly over its expected useful life, as follows. Fixed assets include a number of fully depreciated items still owned by the company.
Land & buildings
2% on cost
Plant & machinery
25% on cost
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes any expenditure incurred in bringing the stock to its present location and condition. A "first in first out" basis is used.
Pension costs and other retirement benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Herons Bonsai Limited
Notes to the Accounts
for the year ended 31 October 2025
3
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 November 2024
648,857
207,829
856,686
Additions
72,626
3,410
76,036
At 31 October 2025
721,483
211,239
932,722
At 1 November 2024
162,528
186,752
349,280
Charge for the year
13,430
10,374
23,804
At 31 October 2025
175,958
197,126
373,084
At 31 October 2025
545,525
14,113
559,638
At 31 October 2024
486,329
21,077
507,406
Amounts falling due within one year
Accrued income and prepayments
7,588
6,138
Other debtors
35,023
15,391
5
Investments held as current assets
2025
2024
Listed investments
25,000
25,000
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,563
14,883
Taxes and social security
18,161
64,604
Other creditors
3,071
11,185
Loans from directors
7,682
15,710
7
Average number of employees
During the year the average number of employees was 9 (2024: 7).