REGISTERED NUMBER: 09772298 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Heather Frecklington Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs H L Frecklington

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

09772298 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

10,042

18,397

CURRENT ASSETS

Debtors

5

91,420

75,839

Cash at bank

16,632

23,381

108,052

99,220

CREDITORS

Amounts falling due within one year

6

42,234

23,002

NET CURRENT ASSETS

65,818

76,218

TOTAL ASSETS LESS CURRENT LIABILITIES

75,860

94,615

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

75,760

94,515

SHAREHOLDERS' FUNDS

75,860

94,615

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 18 September 2026 and were signed by:

Mrs H L Frecklington - Director

1.	STATUTORY INFORMATION

Heather Frecklington 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.

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 represents the company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - five years

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.

Pension costs and other post-retirement benefits

The company contributes to a defined contribution pension scheme. Contributions payable to the scheme are charged to the P&L in the period in which they relate

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

42,487

AMORTISATION

At 1 April 2025

24,090

Amortisation for year

8,355

At 31 March 2026

32,445

NET BOOK VALUE

At 31 March 2026

10,042

At 31 March 2025

18,397

Goodwill arose on the purchase of the company's share in a partnership.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Due from partnership

29,042

14,323

Directors' current accounts

62,378

61,516

91,420

75,839

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

29,099

22,054

Due to partnership

12,181

-

Accruals and deferred income

954

948

42,234

23,002

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

90

Ordinary A

£1

90

100

10

Ordinary B

£1

10

-

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs H L Frecklington

Balance outstanding at start of year

61,516

48,655

Amounts advanced

96,655

75,556

Amounts repaid

(95,793

)

(62,695

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

62,378

61,516

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum until 5th April 2025 and then 3.75% thereafter.