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Registered number: 10958269
Hendon Holdings Ltd
Financial Statements
For The Year Ended 30 September 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10958269
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 2,760,000 2,760,000
2,760,000 2,760,000
CURRENT ASSETS
Debtors 5 126,716 113,838
Cash at bank and in hand 39,657 28,677
166,373 142,515
Creditors: Amounts Falling Due Within One Year 6 (276,648 ) (46,122 )
NET CURRENT ASSETS (LIABILITIES) (110,275 ) 96,393
TOTAL ASSETS LESS CURRENT LIABILITIES 2,649,725 2,856,393
Creditors: Amounts Falling Due After More Than One Year 7 (1,711,190 ) (1,719,742 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (234,609 ) (234,609 )
NET ASSETS 703,926 902,042
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 703,826 703,826
Profit and Loss Account - 198,116
SHAREHOLDERS' FUNDS 703,926 902,042
Page 1
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For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Paul Henry
Director
10 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hendon Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10958269 . The registered office is Studio 3 The Old Laundry, Longfield, Kent, DA2 8EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for
bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction
costs and subsequently measured at amortised cost determined using the effective interest
method.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Investment Property
2025
£
Fair Value
As at 1 October 2024 and 30 September 2025 2,760,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,821,564 1,821,564
Accumulated depreciation and impairment 252,579 216,148
Carrying amount 1,568,985 1,605,416
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,661 -
Prepayments and accrued income 805 488
Shareholder loan account - 100
Amounts owed by group undertakings 113,250 113,250
126,716 113,838
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 7,107 11,406
Other taxes and social security 1,895 591
Other creditors 36,250 21,250
Bradry Holdings Ltd - Loan account 218,386 -
Accruals and deferred income 13,010 12,875
276,648 46,122
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,711,190 1,719,742
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 234,609 234,609
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 703,826 198,116
Profit for the year and total comprehensive income - 21,320
Dividends paid - (219,436)
As at 30 September 2025 703,826 -
11. Ultimate Controlling Party
The company's ultimate controlling party is Bradry Holding Company Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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