REGISTERED NUMBER: 10409544 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HEATON (RESIDENTIAL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E J Heaton

Ms H Rhodes

Mr C Warner

REGISTERED OFFICE:

Kingscott Dix

7 Rockfield Business Park

Old Station Drive, Leckhampton

Cheltenham

Gloucestershire

GL530AN

REGISTERED NUMBER:

10409544 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Intangible assets

4

1,500

3,000

Tangible assets

5

3,297

4,567

4,797

7,567

CURRENT ASSETS

Debtors

6

122,966

174,585

Cash at bank and in hand

100,444

165,570

223,410

340,155

CREDITORS

Amounts falling due within one year

7

(227,437

)

(347,557

)

NET CURRENT LIABILITIES

(4,027

)

(7,402

)

TOTAL ASSETS LESS CURRENT LIABILITIES

770

165

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

670

65

SHAREHOLDERS' FUNDS

770

165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr E J Heaton - Director

1.	STATUTORY INFORMATION

Heaton (Residential) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

15,000

AMORTISATION

At 1 January 2025

12,000

Charge for year

1,500

At 31 December 2025

13,500

NET BOOK VALUE

At 31 December 2025

1,500

At 31 December 2024

3,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

9,997

11,701

21,698

Additions

-

1,739

1,739

Disposals

-

(4,585

)

(4,585

)

At 31 December 2025

9,997

8,855

18,852

DEPRECIATION

At 1 January 2025

9,709

7,422

17,131

Charge for year

57

2,952

3,009

Eliminated on disposal

-

(4,585

)

(4,585

)

At 31 December 2025

9,766

5,789

15,555

NET BOOK VALUE

At 31 December 2025

231

3,066

3,297

At 31 December 2024

288

4,279

4,567

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

117,237

168,856

Other debtors

5,729

5,729

122,966

174,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,819

26,306

Amounts owed to associates

159,568

226,888

Taxation and social security

34,605

14,026

Other creditors

11,445

80,337

227,437

347,557

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

The Ordinary share capital of the company is comprised of: 72 Ordinary A shares; 20 Ordinary B shares; 5 Ordinary C shares; and 3 Ordinary D shares.