HERON INVESTMENTS LIMITED - Accounts

HERON INVESTMENTS LIMITED - Accounts

HERON INVESTMENTS LIMITED - Company Information

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Registered Number: 03769283
England and Wales

 

 

 

HERON INVESTMENTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2021

End date: 31 August 2022

HERON INVESTMENTS LIMITED
Contents Page
For the year ended 31 August 2022
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2022 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
A1 Abacus
31 August 2022



....................................................
A1 Abacus
Triquetra Lodge
6 Nightingale Walk
Manea
PE15 0GJ
20 April 2023
1
 
 		 Notes
 		 2022
£		   2021
£
Fixed assets      
Tangible fixed assets 220,000    220,000 
220,000    220,000 
Current assets      
Cash at bank and in hand 16,084    13,685 
Net current assets 16,084    13,685 
 
Total assets less current liabilities 236,084    233,685 
Creditors: amount falling due after more than one year (241,000)   (241,000)
Net liabilities (4,916)   (7,315)
 

Capital and reserves 		     
Called up share capital 100    100 
Reserves 177,296    177,296 
Profit and loss account (182,312)   (184,711)
Shareholder's funds (4,916)   (7,315)
 


For the year ended 31 August 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 20 April 2023 and were signed on its behalf by:


--------------------------------
Lesley Deacon
Director
2
General Information
HERON INVESTMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03769283, registration address TEASEL HOUSE 1 DUNVEGAN CLOSE, MANEA , MARCH, Cambridgeshire, PE15 0LU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
These accounts have been prepared on the basis of a going concern on the assumption that the company will continue to receive financial support from its creditors and bankers.
Turnover
Turnover is derived from the renting of the freehold property of the company.
Dividends
The directors recommend that no dividend be paid on the ordinary share capital of the company for the year.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Investment properties
Investment properties are included in the statement of financial position at their open market value at the statement of financial position date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years.
Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the statement of financial position to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.
2.

Average number of employees

Average number of employees during the year was 0 (2021 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 September 2021 220,000    220,000 
Additions -    - 
Disposals -    - 
At 31 August 2022 220,000    220,000 
Depreciation
At 01 September 2021 -    - 
Charge for year -    - 
On disposals -    - 
At 31 August 2022 -    - 
Net book values
Closing balance as at 31 August 2022 220,000    220,000 
Opening balance as at 01 September 2021 220,000    220,000 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2022
£		   2021
£
100 Class A shares of £1.00 each 100    100 
100    100 

3