Company registration number 14701083 (England and Wales)
HEADSTRONG HEALTH LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HEADSTRONG HEALTH LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HEADSTRONG HEALTH LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,427
7,547
Current assets
Stocks
14,610
21,340
Debtors
4
2,398
11,702
Cash at bank and in hand
35,116
52,900
52,124
85,942
Creditors: amounts falling due within one year
5
(98,931)
(59,780)
Net current (liabilities)/assets
(46,807)
26,162
Net (liabilities)/assets
(42,380)
33,709
Capital and reserves
Called up share capital
6
2
2
Share premium account
100,002
100,000
Profit and loss reserves
(142,384)
(66,293)
Total equity
(42,380)
33,709

For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 June 2025 and are signed on its behalf by:
F Hall
Director
Company registration number 14701083 (England and Wales)
HEADSTRONG HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Headstrong Health Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Oakleigh, Whalley Road, Barrow, Clitheroe, Lancashire, BB7 9BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has incurred a loss for the financial year ended 31 March 2025. This result is in line with the directors’ expectations and reflects the continued investment required to support the company’s growth and development. Although the company has not yet generated a profit, the directors remain confident in the business model and future prospects.true

The company continues to benefit from the ongoing financial support of its shareholders, who have confirmed their intention to provide further funding as required. This support, together with the directors’ forecasts and business plans, provides the company with sufficient resources to meet its obligations as they fall due.

Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis. The directors are confident that, with continued shareholder backing and the successful execution of the company’s strategy, the company will achieve profitability in the future.

1.3
Turnover

Turnover represents amounts receivable for goods and services net of trade discounts and VAT.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
33% straight line
HEADSTRONG HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

HEADSTRONG HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Website costs
£
Cost
At 1 April 2024 and 31 March 2025
9,454
Amortisation and impairment
At 1 April 2024
1,907
Amortisation charged for the period
3,120
At 31 March 2025
5,027
Carrying amount
At 31 March 2025
4,427
At 31 March 2024
7,547
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,396
721
Other debtors
2
10,981
2,398
11,702
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,110
4,109
Taxation and social security
7,047
-
0
Other creditors
81,774
55,671
98,931
59,780

Other creditors includes a loan from the directors of £26,176 (2024: £26,955).

HEADSTRONG HEALTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.01p each
20,210
200
2
2

On 8 September 2023, the company redesignated its 200 Ordinary shares into 150 “A” Ordinary shares and 50 “B” Ordinary shares.

On 24 March 2025, the company undertook a sub-division, converting 150 “A” Ordinary shares into 15,000 “A” Ordinary shares and 50 “B” Ordinary shares into 5,000 “B” Ordinary shares.

On 25 March 2025, the company issued 210 “C” Ordinary shares for a total consideration of £2.10.

All shares carry a nominal value of £0.0001 each.

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