Heyford Holdings Limited

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Heyford Holdings Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Heyford Holdings Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Heyford Holdings Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Heyford Holdings Limited and state those matters that we have agreed to state to the directors of Heyford Holdings Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heyford Holdings Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Heyford Holdings 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 or loss of Heyford Holdings Limited . You consider that Heyford Holdings 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 Heyford Holdings 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 financial statements.

30 June 2026

Krowe Accountants

Grafton House

Bulls Head Yard

Alcester

Warwickshire

B49 5BX

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Heyford Holdings Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 11028489

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	92,139		2,139

		92,139		2,139
Creditors: Amounts Falling Due Within One Year	5	(3,000 )		(3,000 )

NET CURRENT ASSETS (LIABILITIES)			89,139		(861 )

TOTAL ASSETS LESS CURRENT LIABILITIES			89,139		(861 )

NET ASSETS/(LIABILITIES)			89,139		(861 )

CAPITAL AND RESERVES
Called up share capital	6		60		60
Profit and Loss Account			89,079		(921 )

SHAREHOLDERS' FUNDS			89,139		(861)

For the year 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael John Tracey

Director

30 June 2026

The notes on pages 3 to 4 form part of these financial statements.

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Heyford Holdings Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Heyford Holdings Limited is a private limited company by shares & incorporated in England and Wales. Its registered number is 11028489. Its registered head office is located at Chantry House High Street, Coleshill, Birmingham, B46 3BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2. Going Concern Disclosure

The directors have assessed the Company's trading and cashflow forecasts and have a reasonable expectation that the Company has, and will continue to have, adequate resources to continue in operational existence for the foreseeable future including at least twelve months from the date of approving these financial statements.

For this reason, the directors consider that the adoption of the going concern basis in preparing the financial statements is appropriate.

2.3. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.4. Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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Heyford Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Valuation of Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6. Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainities.

When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3. Average Number of Employees

The average monthly number of employees, including directors, during the year was 3 (2024: 3)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	92,139	2,139

Amounts owed by group undertakings are unsecured, interest free and repayable demand.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	3,000	3,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	60	60

7. Related Party Transactions

Heyford Homes Limited

Amounts owed by related parties 2025 £92,079 (2024 Nil)

8. Controlling Party

There is no ultimate controlling party by virtue of there being no controlling interest in the Company.

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