Company registration number: 09743687
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
HERONSMERE HOME CARE LTD
Pages for filing with the Registrar
Company registration number: 09743687
HERONSMERE HOME CARE LTD
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 12,049 16,067
12,049 16,067
Current assets
Debtors 5 363,583 313,745
363,583 313,745
Creditors: amounts falling due within one
year 		6 (114,960) (106,631)
Net current assets 248,623 207,114
Total assets less current liabilities 260,672 223,181
Creditors: Amounts falling due after more
than one year 		7 - (3,320)
Provisions for liabilities (2,289) (2,730)
NET ASSETS 258,383 217,131
Capital and reserves
Called up share capital 100 100
Profit and loss account 258,283 217,031
TOTAL EQUITY 258,383 217,131
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 09743687
HERONSMERE HOME CARE LTD
Balance sheet - continued
as at 31 August 2025
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 to the Registrar.
Signed by:
Ms H WILLIAMS, Director
22 May 2026
2
HERONSMERE HOME CARE LTD
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
HERONSMERE HOME CARE LTD is a private company registered in England and Wales. Its registered number is 09743687. The company is limited by shares. Its registered office is Heronsmere Old Shire Lane, Chorleywood, Rickmansworth, WD3 5PW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% straight line
Motor vehicles - 25% straight line
Taxation
Taxation for the year comprises current and deferred taxation. 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.
3
HERONSMERE HOME CARE LTD
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2024 - 7).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 42,954
At 31 August 2025 42,954
Depreciation
At 1 September 2024 26,887
Charge for year 4,018
At 31 August 2025 30,905
Net book value
At 31 August 2025 12,049
At 31 August 2024 16,067
4
HERONSMERE HOME CARE LTD
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Debtors
2025 2024
£ £
Trade debtors 21,647 33,147
Directors' loan accounts 272,153 210,815
Other debtors 68,514 68,514
Prepayments and accrued income 1,269 1,269
363,583 313,745
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 12,707 15,095
Other loans 3,320 4,330
Trade creditors 10,322 10,322
Other creditors - 11,719
Taxation 62,212 51,023
Social security and other tax 15,500 3,242
Accruals and deferred income 10,899 10,900
114,960 106,631
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans - 3,320
8 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024.
2025 2024
£ £
Balance outstanding at start of year 210,815 377,247
Amounts advanced 61,338 99,563
Amounts repaid - (265,995)
Balance outstanding at end of year 272,153 210,815
5