Horkesley Heath Ltd 31/10/2025 iXBRL

Company registration number: 12678772

(England and Wales)

Horkesley Heath Ltd

Unaudited filleted financial statements

for the year ended

31 October 2025

Horkesley Heath Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Horkesley Heath Ltd

Directors and other information


	Directors	Ms K De La Garza
		Mr G J Braithwaite


	Company number	12678772


	Registered office	4 & 5 The Cedars, Apex 12
		Old Ipswich Road
		Colchester
		Essex
		CO7 7QR


	Accountants	Griffin Chapman
		4 & 5 The Cedars, Apex 12
		Old Ipswich Road
		Colchester
		Essex
		CO7 7QR

Horkesley Heath Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Horkesley Heath Ltd

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Horkesley Heath Ltd for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Horkesley Heath Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Horkesley Heath Ltd and state those matters that we have agreed to state to the board of directors of Horkesley Heath Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Horkesley Heath Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Horkesley Heath Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Horkesley Heath Ltd. You consider that Horkesley Heath Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Horkesley Heath Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Griffin Chapman

Chartered Accountants

4 & 5 The Cedars, Apex 12

Old Ipswich Road

Colchester

Essex

CO7 7QR

17 June 2026

Horkesley Heath Ltd

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		334,615		587,556
Debtors	5	4,923,553		2,190
Investments	6	3,900,000		-
Cash at bank and in hand		180		-
		_______		_______
		9,158,348		589,746
Creditors: amounts falling due
within one year	7	( 2,451,561)		( 609,697)
		_______		_______
Net current assets/(liabilities)			6,706,787		( 19,951)
			_______		_______
Total assets less current liabilities			6,706,787		( 19,951)

			_______		_______
Net assets/(liabilities)			6,706,787		( 19,951)
			_______		_______

Capital and reserves
Called up share capital	9		100		100
Profit and loss account			6,706,687		( 20,051)
			_______		_______
Shareholders funds/(deficit)			6,706,787		( 19,951)
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 May 2026 , and are signed on behalf of the board by:

Ms K De La Garza

Director

Company registration number: 12678772

Horkesley Heath Ltd

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 & 5 The Cedars, Apex 12, Old Ipswich Road, Colchester, Essex, CO7 7QR.

The principal activity of the company continues to be that of developing land and building projects.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of property and land is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on the date of legal completion. Revenue from construction services are recognised based on the measured value of work completed as construction progresses. The measured value of work is based on costs incurred plus an appropriate markup.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Debtors

	2025	2024
	£	£
Other debtors	4,923,553	2,190
	_______	_______

6. Investments

	2025	2024
	£	£
Bank term deposit	3,900,000	-
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	6
Trade creditors	-	8,462
Taxation and social security	2,231,162	-
Other creditors	220,399	601,229
	_______	_______
	2,451,561	609,697
	_______	_______

8. Prior period errors

The prior period has been restated to correct the classification of funds withdrawn from the company. The initial treatment was a loan to an associated company shown in other debtors, however the true nature of these payments were repayments of amounts owed to the directors via their directors loan account recognised in other creditors. The effect of this adjustment is a reduction in other debtors of £103,715 and the same reduction in other creditors. There is no effect on the income statement or closing retained earnings.

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______