REGISTERED NUMBER: 11564512 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Henwar Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P M Bird

A N Bird

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

11564512 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

-

19,820

Tangible assets

5

752,664

744,022

752,664

763,842

CURRENT ASSETS

Debtors

6

133,606

135,098

Cash at bank

33,384

2,835

166,990

137,933

CREDITORS

Amounts falling due within one year

7

101,107

102,721

NET CURRENT ASSETS

65,883

35,212

TOTAL ASSETS LESS CURRENT LIABILITIES

818,547

799,054

CREDITORS

Amounts falling due after more than one year

8

(606,228

)

(641,253

)

PROVISIONS FOR LIABILITIES

(127,034

)

(129,604

)

NET ASSETS

85,285

28,197

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

85,283

28,195

85,285

28,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income and Retained Earnings has not been delivered.

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

A N Bird - Director

1.	STATUTORY INFORMATION

Henwar Developments 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.

Turnover

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

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

21,543

Reclassification/transfer

(21,543

)

At 28 February 2026

-

AMORTISATION

At 1 March 2025

1,723

Reclassification/transfer

(1,723

)

At 28 February 2026

-

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

19,820

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 March 2025

801,161

241,473

1,042,634

Additions

-

595

595

Disposals

-

(25,000

)

(25,000

)

Reclassification/transfer

21,543

-

21,543

At 28 February 2026

822,704

217,068

1,039,772

DEPRECIATION

At 1 March 2025

57,139

241,473

298,612

Charge for year

11,654

119

11,773

Eliminated on disposal

-

(25,000

)

(25,000

)

Reclassification/transfer

1,723

-

1,723

At 28 February 2026

70,516

216,592

287,108

NET BOOK VALUE

At 28 February 2026

752,188

476

752,664

At 28 February 2025

744,022

-

744,022

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

32,925

32,925

Other debtors

100,681

102,173

133,606

135,098

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

32,458

33,830

Trade creditors

50

3,153

Taxation and social security

5,556

2,610

Other creditors

63,043

63,128

101,107

102,721

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

606,228

641,253

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Bank loans

638,686

675,083

The company's bank borrowings are secured by a first legal charge dated 8 May 2019 in favour of Handelsbanken PLC over the freehold property at Long Marston, Stratford-upon-Avon, CV37 8AQ.