REGISTERED NUMBER: 01061442 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HENDERSON HOMES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M O Henderson

Mr M S Henderson

Mrs L V Henderson

Mrs F McClennon

REGISTERED OFFICE:

Suite 5

St Ann's House

1 Old Market Place

Knutsford

Cheshire

WA16 6PD

REGISTERED NUMBER:

01061442 (England and Wales)

ACCOUNTANTS:

Livesey Spottiswood Ltd

Chartered Accountants

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Tangible assets

4

81

109

Investments

5

2

2

Investment property

6

860,651

860,651

860,734

860,762

CURRENT ASSETS

Stocks

45,927

45,927

Debtors

590,585

697,414

Investments

62,195

64,342

Cash at bank

87,031

101,886

785,738

909,569

CREDITORS

Amounts falling due within one year

(986,975

)

(988,087

)

NET CURRENT LIABILITIES

(201,237

)

(78,518

)

TOTAL ASSETS LESS CURRENT LIABILITIES

659,497

782,244

CREDITORS

Amounts falling due after more than one year

-

(6,667

)

NET ASSETS

659,497

775,577

CAPITAL AND RESERVES

Called up share capital

7

100,000

100,000

Investment property revaluation reserve

8

74,733

74,733

Retained earnings

484,764

600,844

SHAREHOLDERS' FUNDS

659,497

775,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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:

Mr M O Henderson - Director

1.	STATUTORY INFORMATION

Henderson Homes 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 significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements

The financial statements contain information about Henderson Homes Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and is recognised when the company's right to receive payment is established.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 25% on reducing balance

Computer equipment

- 33% straight line

Assets are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Investment property

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with any surpluses being recognised in an investment property revaluation reserve. Where the fair value is lower than original cost, the loss is recognised as an expense in profit and loss.

Stocks

Stock is stated at the lower of cost or estimated selling price less costs of sale. Cost includes the purchase of land and associated acquisition costs.

Work in progress is stated at the lower of cost and net realisable value, and is comprised of direct materials, labour and professional fees. Net realisable value is based on estimated selling price less any further costs expected to be incurred to completion and disposal.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Current asset investments

Equity investments are recognised initially at fair value which is normally the transaction price. Subsequently, they are measured at fair value through profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

57,251

DEPRECIATION

At 1 October 2024

57,142

Charge for year

28

At 30 September 2025

57,170

NET BOOK VALUE

At 30 September 2025

81

At 30 September 2024

109

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 October 2024

and 30 September 2025

2

NET BOOK VALUE

At 30 September 2025

2

At 30 September 2024

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

860,651

NET BOOK VALUE

At 30 September 2025

860,651

At 30 September 2024

860,651

The investment properties were valued on 30 September 2025 by the director, Mr M O Henderson on an existing use open market value basis.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100,000

Ordinary

£1

100,000

100,000

8.

RESERVES

Investment

property

revaluation

reserve

£

At 1 October 2024

and 30 September 2025

74,733

9.	RELATED PARTY DISCLOSURES

Shefford Limited is controlled by the T H Henderson No 2 Discretionary Trust, a trust in which Mr M S Henderson is a potential beneficiary. At 30 September 2025, £971,033 (2024 - £971,033) was due to Shefford Limited.