REGISTERED NUMBER: 04055552 (England and Wales)

HERON CONSULTANTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms S K Bath

REGISTERED OFFICE:

3 Little Cryfield

Gibbet Hill

Coventry

West Midlands

CV4 7LB

REGISTERED NUMBER:

04055552 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

98,146

102,088

Investment property

5

1,777,514

1,777,514

1,875,660

1,879,602

CURRENT ASSETS

Debtors

6

129,848

167,040

Cash at bank and in hand

10,823

38,648

140,671

205,688

CREDITORS

Amounts falling due within one year

7

(1,053,848

)

(1,168,395

)

NET CURRENT LIABILITIES

(913,177

)

(962,707

)

TOTAL ASSETS LESS CURRENT LIABILITIES

962,483

916,895

PROVISIONS FOR LIABILITIES

(22,333

)

(22,333

)

NET ASSETS

940,150

894,562

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

89,721

89,721

Retained earnings

850,329

804,741

SHAREHOLDERS' FUNDS

940,150

894,562

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 her 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 27 August 2026 and were signed by:

Ms S K Bath - Director

1.	STATUTORY INFORMATION

Heron Consultants Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts invoiced for the development of commercial and residential properties, excluding value added tax. Turnover is recognised when the company obtains the right to consideration for work performed.

Rental income

The company also receives rental income from letting activities and is recognised in line with the underlying rental agreements, reflecting the company's entitlement to receive such rents. Rental income is accounted for on an accruals basis and included as other operating income.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Investment properties

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

101,079

611

12,252

480

114,422

DEPRECIATION

At 1 September 2024

2,341

291

9,314

388

12,334

Charge for year

3,439

48

441

14

3,942

At 31 August 2025

5,780

339

9,755

402

16,276

NET BOOK VALUE

At 31 August 2025

95,299

272

2,497

78

98,146

At 31 August 2024

98,738

320

2,938

92

102,088

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

1,777,514

NET BOOK VALUE

At 31 August 2025

1,777,514

At 31 August 2024

1,777,514

Fair value at 31 August 2025 is represented by:

£

Valuation in 2013

41,276

Valuation in 2017

70,000

111,276

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

1,777,514

1,777,514

CLIENT SCREEN TOTAL

=

111,276

If investment properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

1,396,166

1,396,166

The fair value of investment properties was valued at market value by the management. Management consider valuation is on an open market value basis by reference to prices for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

22,174

18,294

Other debtors

107,674

148,746

129,848

167,040

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

85

Trade creditors

42,092

52,456

Taxation and social security

16,991

30,989

Other creditors

994,765

1,084,865

1,053,848

1,168,395

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank overdraft

-

85

Bank borrowings are secured by way of a fixed and floating charge on the assets of the Company.

9.

RESERVES

Fair value reserve represents accumulated revaluation for the year and prior periods of investment properties (net of deferred tax). It is not distributable as it is unrealised.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is £410,243 (2024: £401,316) owed to the director. The amount is unsecured and interest free with no set terms for repayment.

11.	RELATED PARTY DISCLOSURES

Included within other debtors is £147,368 (2024: £147,368) owed by companies in which Ms S K Bath is a director and has an interest.

Included within other creditor is £578,670 owed by companies in which Ms S K Bath is a director and has an interest.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms S K Bath.