Company Registration No. 16114446 (England and Wales)
Herron Ltd
Unaudited accounts
for the period from 3 December 2024 to 31 December 2025
Herron Ltd
Unaudited accounts
Contents
Herron Ltd
Company Information
for the period from 3 December 2024 to 31 December 2025
Company Number
16114446 (England and Wales)
Registered Office
14 The Forge
Carnon Downs
Truro
Cornwall
TR3 6JP
England
Herron Ltd
Statement of financial position
as at 31 December 2025
Investment property
197,743
Cash at bank and in hand
1,701
Total assets less current liabilities
199,444
Creditors: amounts falling due after more than one year
(201,199)
Profit and loss account
(1,755)
Shareholders' funds
(1,755)
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2026 and were signed on its behalf by
David Herron
Director
Company Registration No. 16114446
Herron Ltd
Notes to the Accounts
for the period from 3 December 2024 to 31 December 2025
Herron Ltd is a private company, limited by shares, registered in England and Wales, registration number 16114446. The registered office is 14 The Forge, Carnon Downs, Truro, Cornwall, TR3 6JP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
12 Andrew Place - Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
At 31 December 2025
197,743
Investment property
The company owns a residential investment property at 12 Andrew Place, Truro, TR1 3HZ.
The property was acquired during the year and is held for rental income and capital appreciation. The directors assessed its fair value as at 31 December 2025 by reference to the recent arm’s-length purchase price, property condition, relevant local-market evidence and material changes after acquisition.
The directors’ estimate of fair value at 31 December 2025 is £197,359. No external valuation was obtained. The valuation is therefore subject to estimation uncertainty.
5
Creditors: amounts falling due after more than one year
2025
Loans from directors
31,199
6
Average number of employees
During the period the average number of employees was 0.