Company Registration No. 12246183 (England and Wales)
HEATH END STORES LTD
Unaudited accounts
for the year ended 31 October 2025
HEATH END STORES LTD
Unaudited accounts
Contents
HEATH END STORES LTD
Company Information
for the year ended 31 October 2025
Director
Theivandiram Jeevathasan
Company Number
12246183 (England and Wales)
Registered Office
Heath End Stores, Heath End
Petworth
West Sussex
GU28 0JG
United Kingdom
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
HEATH END STORES LTD
Accountants' report
Accountants' report to the director of HEATH END STORES LTD on the preparation of the unaudited statutory accounts for the 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 accounts of
HEATH END STORES LTD for the year ended
31 October 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of HEATH END STORES LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HEATH END STORES LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HEATH END STORES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HEATH END STORES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HEATH END STORES LTD. You consider that HEATH END STORES 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 accounts of HEATH END STORES 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 accounts.
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
22 June 2026
HEATH END STORES LTD
Statement of financial position
as at 31 October 2025
Tangible assets
2,470
3,294
Cash at bank and in hand
2,181
1,442
Creditors: amounts falling due within one year
(28,406)
(26,347)
Net current assets
5,552
15,446
Total assets less current liabilities
8,022
18,740
Creditors: amounts falling due after more than one year
(5,834)
(15,834)
Called up share capital
100
100
Profit and loss account
2,088
2,806
Shareholders' funds
2,188
2,906
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 June 2026 and were signed on its behalf by
Theivandiram Jeevathasan
Director
Company Registration No. 12246183
HEATH END STORES LTD
Notes to the Accounts
for the year ended 31 October 2025
HEATH END STORES LTD is a private company, limited by shares, registered in England and Wales, registration number 12246183. The registered office is Heath End Stores, Heath End, Petworth, West Sussex, GU28 0JG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
HEATH END STORES LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Other debtors
17,395
26,874
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,829
10,250
Taxes and social security
9,750
4,757
Other creditors
7,253
9,639
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).