| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
1,838,830 |
|
|
1,840,686 |
| Current assets |
|
176,013 |
|
|
31,679 |
|
| Prepayments and accrued income |
|
1,125 |
|
|
1,125 |
|
| Creditors: amount falling due within one year |
|
(90,433) |
|
|
(85,960) |
|
|
Net current assets
|
|
|
86,705
|
|
|
(53,156)
|
|
Total assets less current liabilities
|
|
|
1,925,535 |
|
|
1,787,530 |
| Creditors: amount falling due after more than one year |
|
|
(210,000) |
|
|
(100,000) |
|
Net assets
|
|
|
1,715,535 |
|
|
1,687,530 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
1,715,535 |
|
|
1,687,530 |
| |
NOTES TO THE ACCOUNTS
General Information
Heather Farm Limited is a private company, limited by shares, registered in England and Wales, registration number 09331836, registration address Heather Farm, Horsell Common, GU21 4XY.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, over their expected useful lives on the following basis:
| Plant and Machinery |
20 Straight Line
|
| Motor Vehicles |
10 Straight Line
|
| Bio Mass Boiler and ancillary expenditure |
50 Straight Line |
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Plant and Machinery |
|
Motor Vehicles |
|
Computer Equipment |
|
Bio Mass Boiler and ancillary expenditure |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 January 2025 |
1,402,928 |
|
251,569 |
|
23,664 |
|
5,257 |
|
279,328 |
|
1,962,746 |
| Additions |
20,760 |
|
- |
|
- |
|
600 |
|
- |
|
21,360 |
| Disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| At 31 December 2025 |
1,423,688 |
|
251,569 |
|
23,664 |
|
5,857 |
|
279,328 |
|
1,984,106 |
| Depreciation |
| At 01 January 2025 |
2,925 |
|
39,088 |
|
17,020 |
|
5,201 |
|
57,826 |
|
122,060 |
| Charge for year |
283 |
|
14,679 |
|
2,411 |
|
256 |
|
5,587 |
|
23,216 |
| On disposals |
- |
|
- |
|
- |
|
- |
|
- |
|
- |
| At 31 December 2025 |
3,208 |
|
53,767 |
|
19,431 |
|
5,457 |
|
63,413 |
|
145,276 |
| Net book values |
| Closing balance as at 31 December 2025 |
1,420,480 |
|
197,802 |
|
4,233 |
|
400 |
|
215,915 |
|
1,838,830 |
| Opening balance as at 01 January 2025 |
1,385,850 |
|
212,481 |
|
6,644 |
|
56 |
|
235,655 |
|
1,840,686 |
|
| 3. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 14 August 2026 and were signed on its behalf by: --------------------------------
Paul Downes
Director |
1
|