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REGISTERED NUMBER: 00409091 (England and Wales)

WILLIAM FROST (HEANOR) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WILLIAM FROST (HEANOR) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mrs S M Knifton

| S J Frost

| Mrs A J Morley

| Mrs J Hartley

| REGISTERED OFFICE: | 2 Market Street

| Heanor

| Derbyshire

| DE75 7NR

| REGISTERED NUMBER: | 00409091 (England and Wales)

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

BALANCE SHEET

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 159,333 |  | 148,772 |  |

Investment property | 6 | 851,500 |  | 963,241 |  |

1,010,833 |  | 1,112,013 |  |

CURRENT ASSETS

Debtors | 7 | 6,704 |  | 6,804 |  |

Cash at bank | 318,687 |  | 250,032 |  |

325,391 |  | 256,836 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 8 | 34,414 |  | 34,715 |  |

NET CURRENT ASSETS | 290,977 |  | 222,121 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,301,810 |  | 1,334,134 |  |

PROVISIONS FOR LIABILITIES | 9 | 162,552 |  | 175,487 |  |

NET ASSETS | 1,139,258 |  | 1,158,647 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 10,000 |  | 10,000 |  |

Non-distributable reserve | 11 | 657,709 |  | 724,733 |  |

Retained earnings | 11 | 471,549 |  | 423,914 |  |

SHAREHOLDERS' FUNDS | 1,139,258 |  | 1,158,647 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

BALANCE SHEET - continued

31 JANUARY 2026

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 Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

S J Frost - Director

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| William Frost (Heanor) 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.

| The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

| Turnover

| Turnover represents amounts receivable in respect of property lettings and is stated net of VAT.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| 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 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 year 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.

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 3,066 |  |

| DEPRECIATION

| At 1 February 2025

| and 31 January 2026 | 3,066 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 February 2025 | 148,772 |  |

| Additions | 1,435 |  |

| Revaluations | 7,391 |  |

| Dividends received | 1,735 |  |

| At 31 January 2026 | 159,333 |  |

| NET BOOK VALUE

| At 31 January 2026 | 159,333 |  |

| At 31 January 2025 | 148,772 |  |

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 January 2026 is represented by:

| Other

| investments

£ |

| Valuation in 2026 | 159,333 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025 | 963,241 |  |

| Disposals | (75,000 | ) |

| Impairments | (36,741 | ) |

| At 31 January 2026 | 851,500 |  |

| NET BOOK VALUE

| At 31 January 2026 | 851,500 |  |

| At 31 January 2025 | 963,241 |  |

| Fair value at 31 January 2026 is represented by:

£ |

| Valuation in 2014 | 789,623 |  |

| Valuation in 2016 | 210,377 |  |

| Valuation in 2020 | (100,000 | ) |

| Valuation in 2021 | (45,000 | ) |

| Valuation in 2022 | (17,750 | ) |

| Valuation in 2025 | 89,250 |  |

| Valuation in 2026 | (75,000 | ) |

851,500 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 193,791 |  | 267,956 |  |

| Investment property was valued on an open market basis on 6 February 2025 by NG Property Consultants Ltd .

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 944 |  | 2,995 |  |

| Other debtors | 5,760 |  | 3,809 |  |

6,704 |  | 6,804 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 2,287 |  | 46 |  |

| Taxation and social security | 10,651 |  | 11,903 |  |

| Other creditors | 21,476 |  | 22,766 |  |

34,414 |  | 34,715 |  |

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 162,552 |  | 175,487 |  |

| Deferred |

| tax |

£ |

| Balance at 1 February 2025 | 175,487 |  |

| Provided during year | (12,935 | ) |

| Balance at 31 January 2026 | 162,552 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 4,000 | Share capital 1 | £1 | 4,000 |  | 4,000 |  |

| 6,000 | Share capital 2 | £1 | 6,000 |  | 6,000 |  |

10,000 |  | 10,000 |  |

WILLIAM FROST (HEANOR) LIMITED (REGISTERED NUMBER: 00409091)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

11. | RESERVES

| Retained |  | Non-distributable |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 February 2025 | 423,914 |  | 724,733 |  | 1,148,647 |  |

| Profit for the year | 57,372 |  | 57,372 |  |

| Dividends | (40,020 | ) | (40,020 | ) |

| Property revaluation | 30,283 |  | (67,024 | ) | (36,741 | ) |

| At 31 January 2026 | 471,549 |  | 657,709 |  | 1,129,258 |  |

12. | CONTROL

| The company is controlled by it's directors.