Hearth And Heart Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09991191 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HEARTH AND HEART LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,052

1,402

Investment property

5

210,000

211,052

211,402

CURRENT ASSETS

Cash at bank

833

68

CREDITORS

Amounts falling due within one year

6

24,674

22,068

NET CURRENT LIABILITIES

(23,841

)

(22,000

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

187,211

189,402

CREDITORS

Amounts falling due after more than one
year

7

(161,222

)

(164,412

)

PROVISIONS FOR LIABILITIES

8

(1,282

)

(1,282

)

NET ASSETS

24,707

23,708

CAPITAL AND RESERVES

Called up share capital

9

100

Special reserve

5,465

Retained earnings

19,142

18,143

SHAREHOLDERS' FUNDS

24,707

23,708

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Mrs F Fyfe - Director

1.	STATUTORY INFORMATION

Hearth And Heart 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:

09991191

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

Cost

At 1 September 2024

and 31 August 2025

3,369

345

3,714

Depreciation

At 1 September 2024

1,967

345

2,312

Charge for year

350

-

350

At 31 August 2025

2,317

345

2,662

Net book value

At 31 August 2025

1,052

-

1,052

At 31 August 2024

1,402

-

1,402

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 September 2024

and 31 August 2025

210,000

Net book value

At 31 August 2025

210,000

At 31 August 2024

210,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2022

6,746

Cost

203,254

210,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

5,000

Taxation and social security

317

3,155

Other creditors

19,357

13,913

24,674

22,068

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

161,222

164,412

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

146,480

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

1,282

Deferred

tax

£

Balance at 1 September 2024

1,282

Balance at 31 August 2025

1,282

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

50

Ordinary

£1

50

25

Ordinary A

£1

25

Ordinary B

£1

25

100