REGISTERED NUMBER: 06316643 (England and Wales)

HONEYROW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

M Farrow

SECRETARY:

Miss E Mahoney

REGISTERED OFFICE:

82 High Street

Tenterden

Kent

TN30 6JG

REGISTERED NUMBER:

06316643 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

82 High Street

Tenterden

Kent

TN30 6JG

FIXED ASSETS

Tangible assets

4

386

641

Investment property

5

1,320,000

1,320,000

1,320,386

1,320,641

CURRENT ASSETS

Debtors

6

5,425

5,425

Cash at bank

103,291

91,588

108,716

97,013

CREDITORS

Amounts falling due within one year

7

17,636

15,868

NET CURRENT ASSETS

91,080

81,145

TOTAL ASSETS LESS CURRENT LIABILITIES

1,411,466

1,401,786

CREDITORS

Amounts falling due after more than one year

8

(550,136

)

(584,027

)

PROVISIONS FOR LIABILITIES

(74,405

)

(74,405

)

NET ASSETS

786,925

743,354

CAPITAL AND RESERVES

Called up share capital

9

2

2

Revaluation reserve

10

331,035

331,035

Retained earnings

455,888

412,317

SHAREHOLDERS' FUNDS

786,925

743,354

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

M Farrow - Director

1.	STATUTORY INFORMATION

Honeyrow 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Equipment - 15% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 August 2025

and 31 July 2026

6,720

2,745

9,465

DEPRECIATION

At 1 August 2025

6,720

2,104

8,824

Charge for year

-

255

255

At 31 July 2026

6,720

2,359

9,079

NET BOOK VALUE

At 31 July 2026

-

386

386

At 31 July 2025

-

641

641

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

and 31 July 2026

1,320,000

NET BOOK VALUE

At 31 July 2026

1,320,000

At 31 July 2025

1,320,000

Fair value at 31 July 2026 is represented by:

£

Valuation in 2015

50,634

Valuation in 2016

50,634

Valuation in 2017

64,172

Valuation in 2019

95,000

Valuation in 2021

60,000

Valuation in 2022

155,000

Valuation in 2023

(70,000

)

Cost

914,560

1,320,000

Freehold property with a cost of £914,560 (2025: £914,560) was revalued to fair value at 31 July 2023 by the director. No further revaluations have been made since then, and the director has confirmed that the valuation remains accurate as of 31 July 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,425

5,425

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

11,111

9,343

Other creditors

6,525

6,525

17,636

15,868

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

550,136

584,027

Other creditors due after more than one year is made up of a balance owed to M Farrow (Director) & E Mahoney (Company Secretary) for the initial investment in the properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Revaluatio

reserve

£

At 1 August 2025

and 31 July 2026

331,035