REGISTERED NUMBER: 03709280 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HESTON SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C S Lamb

SECRETARY:

E A Lamb

REGISTERED OFFICE:

3 Blacklands Crescent

Forest Row

East Sussex

RH18 5NN

REGISTERED NUMBER:

03709280 (England and Wales)

ACCOUNTANTS:

Charles Lamb

Chartered Accountants

3 Blacklands Crescent

Forest Row

East Sussex

RH18 5NN

FIXED ASSETS

Tangible assets

4

-

79

Investment property

5

400,000

635,683

400,000

635,762

CURRENT ASSETS

Debtors

6

535

829

Cash at bank

1,903

1,171

2,438

2,000

CREDITORS

Amounts falling due within one year

7

51,317

88,592

NET CURRENT LIABILITIES

(48,879

)

(86,592

)

TOTAL ASSETS LESS CURRENT LIABILITIES

351,121

549,170

CREDITORS

Amounts falling due after more than one year

8

-

(170,375

)

PROVISIONS FOR LIABILITIES

(14,007

)

(30,418

)

NET ASSETS

337,114

348,377

CAPITAL AND RESERVES

Called up share capital

80,000

80,000

Retained earnings

257,114

268,377

SHAREHOLDERS' FUNDS

337,114

348,377

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

C S Lamb - Director

1.	STATUTORY INFORMATION

Heston Services 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.

Turnover

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

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

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

12,729

Disposals

(12,729

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

12,650

Eliminated on disposal

(12,650

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

79

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

635,683

Disposals

(235,683

)

At 31 August 2025

400,000

NET BOOK VALUE

At 31 August 2025

400,000

At 31 August 2024

635,683

Fair value at 31 August 2025 is represented by:

£

Valuation in 2017

169,375

Valuation in 2018

(5,125

)

Valuation in 2019

(2,820

)

Valuation in 2020

55,485

Valuation in 2021

(13,487

)

Valuation in 2022

83,144

Valuation in 2023

6,294

Valuation in 2024

(3,958

)

Valuation in 2025

(134,839

)

Cost

245,931

400,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

245,931

346,775

Investment property was valued on an open market basis basis on 31 August 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

155

135

Other debtors

380

694

535

829

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,806

5,829

Other creditors

47,511

82,763

51,317

88,592

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

170,375

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

-

170,375

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

-

170,375

The mortgage was secured by a fixed charge over one of the company's investment properties and by a guarantee given by C S Lamb, the director.

10.	RELATED PARTY DISCLOSURES