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Registered number: 10169342 HERON DRIVE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
HERON DRIVE LIMITED REGISTERED NUMBER: 10169342 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 537,010 |  | 547,938
|  |  | 537,010 |  | 547,938
Current assets |  |  |  |  |
Stocks |  | - |  | 34,477 |
Debtors: amounts falling due within one year | 5 | 1,381,339 |  | 1,449,375 |
Cash at bank and in hand | 6 | 10,210 |  | 4,936 |
|  | 1,391,549 |  | 1,488,788 |
Creditors: amounts falling due within one year | 7 | (88,513) |  | (117,777) |
Net current assets |  |  | 1,303,036 |  | 1,371,011
Total assets less current liabilities |  |  | 1,840,046 |  | 1,918,949
Net assets |  |  | 1,840,046 |  | 1,918,949
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 101 |  | 101
Profit and loss account |  |  | 1,839,945 |  | 1,918,848
|  |  | 1,840,046 |  | 1,918,949
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HERON DRIVE LIMITED REGISTERED NUMBER: 10169342 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2026.
Frank Maguire Jnr
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
HERON DRIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:- Winston Bridge Holiday Park Ovington Lane Ovington Near Richmond North Yorkshire England DL11 7BL 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors, having made due and careful enquiry are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Revenue
Revenue represents amounts receivable for the sale of caravans and site fees during the year, net of VAT.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
HERON DRIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 50 years straight line.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Page 4
HERON DRIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2025 | 680,845
| At 31 March 2026 | 680,845
| Depreciation |
| At 1 April 2025 | 132,907
| Charge for the year on owned assets | 10,928
| At 31 March 2026 | 143,835
| Net book value |
| At 31 March 2026 | 537,010
| At 31 March 2025 | 547,938
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 26,893 | 8,513
| Other debtors | 1,352,561 | 1,439,799
| Prepayments and accrued income | 1,885 | 1,063
|  | 1,381,339 | 1,449,375
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HERON DRIVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 5.Debtors (continued)
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,210 | 4,936
|  | 10,210 | 4,936
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 1,050 | 7,159
| Corporation tax | 17,010 | 41,858
| Other taxation and social security | 18,290 | 18,463
| Other creditors | 1,000 | 366
| Accruals and deferred income | 51,163 | 49,931
|  | 88,513 | 117,777
8. | Related party transactions
| During the year the company traded with companies in which the directors have an interest. As at 31 March 2026 amounts totalling £Nil (2025: £Nil) were due to these companies, and were included in creditors. As at 31 March 2026 amounts totalling £1,349,000 (2025: £1,390,000) were due from these companies, and were included in debtors. As at 31 March 2026, the company was owed £Nil (2025: directors were owed £366) from its directors and their families.
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