In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Henley Mouldings Limited for the year ended 31 December 2025 as set out on pages 2 to 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Henley Mouldings Limited, as a body, in accordance with the terms of our engagement letter dated 11 April 2014. Our work has been undertaken solely to prepare for your approval the accounts of Henley Mouldings Limited and state those matters that we have agreed to state to the Board of Directors of Henley Mouldings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Henley Mouldings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Henley Mouldings 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 Henley Mouldings Limited. You consider that Henley Mouldings 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 Henley Mouldings 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.
Stewart & Co Accountants LLP
Chartered Accountants
Knoll House
Knoll Road
Camberley
Surrey
GU15 3SY
19 October 2026
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|
Note
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2025
£
|
2024
£
|
|
Fixed assets
|
|
|
|
|
Investment property
|
4
|
375,000
|
375,000
|
|
Current assets
|
|
|
|
|
Debtors
|
5
|
3,291
|
3,206
|
|
Cash at bank and in hand
|
|
33,030
|
52,736
|
|
|
|
36,321
|
55,942
|
|
Creditors: Amounts falling due within one year
|
6
|
(175,608)
|
(209,061)
|
|
Net current
liabilities
|
|
(139,287)
|
(153,119)
|
|
Net
assets
|
|
235,713
|
221,881
|
|
Capital and reserves
|
|
|
|
|
Called up share capital
|
|
200
|
200
|
|
Fair value reserve
|
|
83,171
|
83,171
|
|
Profit and loss account
|
|
152,342
|
138,510
|
|
Shareholders' funds
|
|
235,713
|
221,881
|
For the financial 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.
Director's responsibilities:
|
•
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
|
|
•
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.
Approved and authorised by the director on 19 October 2026
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.........................................
Mr W Khan
Director
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The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is: Tweenways, Kingshill Road, High Wycombe, Bucks, HP13 5AW.
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises the rental income from investment property and is recognised as revenue on a straight-line basis over the lease term. Lease incentives such as rent-free periods are recognised on the same straight-line basis.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Trade debtors
Short term debtors are measured at transaction price, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and bank deposits.
Trade creditors
Short term creditors are measured at the transaction price.
Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
Employee benefits
Short-term employee benefits are recognised as an expense in the period which they are incurred.
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 related parties.
The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).
|
|
2025
£
|
|
At 1 January
|
375,000
|
|
At 31 December
|
375,000
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The investment property has not been revalued during the reporting period. It was professionally revalued during the previous reporting period and the directors have assessed that the value remains the same.
|
|
2025
£
|
2024
£
|
|
Trade debtors
|
2,871
|
2,871
|
|
Prepayments
|
420
|
335
|
|
|
3,291
|
3,206
|
Creditors: amounts falling due within one year
|
|
2025
£
|
2024
£
|
|
Taxation and social security
|
3,556
|
3,645
|
|
Accruals and deferred income
|
2,160
|
2,076
|
|
Other creditors
|
169,892
|
203,340
|
|
|
175,608
|
209,061
|
