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Registered Number: 15119922
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 September 2025

for

HEATHER'S DINER LIMITED

HEATHER'S DINER LIMITED
Contents Page
For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of HEATHER'S DINER LIMITED for the year ended 30 September 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HEATHER'S DINER LIMITED for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of HEATHER'S DINER LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of HEATHER'S DINER LIMITED and state those matters that we have agreed to state to the Board of Directors of HEATHER'S DINER LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HEATHER'S DINER LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HEATHER'S DINER LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HEATHER'S DINER LIMITED. You consider that HEATHER'S DINER LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of HEATHER'S DINER LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2025.



....................................................
Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
17 September 2026
1
  2025   2024
    £ £   £ £
Fixed assets   29,411      36,507 
Current assets 10,066      9,300   
Creditors: amount falling due within one year (81,174)     (53,135)  
Net current assets   (71,108)     (43,835)
Total assets less current liabilities   (41,697)     (7,328)
Provisions for liabilities   (177)     (115)
Net assets   (41,874)     (7,443)
 

         
Capital and reserves   (41,874)     (7,443)
 
NOTES TO THE ACCOUNTS

General Information
HEATHER'S DINER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15119922, registration address 13 CRESCENT WAY, CHOLSEY WALLINGFORD, OX10 9NE.

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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
2.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 October 2024 6,293    6,293 
Additions -    - 
Disposals -    - 
At 30 September 2025 6,293    6,293 
Amortisation
At 01 October 2024 105    105 
Charge for year 1,259    1,259 
On disposals -    - 
At 30 September 2025 1,364    1,364 
Net book values
At 30 September 2025 4,929    4,929 
At 30 September 2024 6,188    6,188 


3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 October 2024 30,833    30,833 
Additions 338    338 
Disposals -    - 
At 30 September 2025 31,171    31,171 
Depreciation
At 01 October 2024 514    514 
Charge for year 6,175    6,175 
On disposals -    - 
At 30 September 2025 6,689    6,689 
Net book values
Closing balance as at 30 September 2025 24,482    24,482 
Opening balance as at 01 October 2024 30,319    30,319 


4.

Average number of employees

Average number of employees during the year was 5 (2024 : 4).


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement 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 director on 17 September 2026 and were signed by:


--------------------------------
Alice Campbell
Director
2